Tax Human Behavioral Research

As strengthening to manage tax under the guidance of law, and the environment of tax management taking a favorable future, tax evasion disappears to some extent. Then, from realistic problems, the lack of execute the law behaviors of leviers should be enough regarded. Thus, we need to solve urgently at present how to guide and standardize leviers' behaviors.In China, the tax administration research emphasizes particularly on its institution or system of collection and management, and it's setting of organization. But it has ignored to study human factor now that they are most basic, key and positive richly in the management activity, and lack to summarize the behavior regulation of leviers and taxpayers. In the tax activities, leviers' behavior manners already become one of tax administration objects. To force leviers' management tax by law and to standardize leviers' behaviors are objectives of our tax administration. Only the characteristic and law of leviers' behaviors are realized, it will be guaranteed that tax administration sectors constitute pertinent tax management measures, in order to improve the validity of tax administration.This thesis tries to systemically and completely analyze the mechanism and law of leviers' behaviors, especially unlawful behaviors, which uses the methods of Organizational Behavior and Management Psychology, and combines Lewin's behavior patterns with Maslow's hierarchy of needs theory. Based on studying international experience and related the status quo and problems of leviers' behaviors in China, it probes into guiding and standardizing leviers' behaviors, so to enrich the study of leviers' behaviors.This thesis divides into four parts.The first part: an analysis of the basic problems of leviers' behaviors. This part simply introduces the concept, type and characteristic of leviers' behaviors, and...