中文摘要：

提高税收遵从是世界各国政府所面临的共同难题。本文在现有税收遵从问题研究文献基础上，梳理影响税收不遵从行为的外在动机及内在激励。在外在动机方面主要考察包括税率、惩罚力度、审计概率等基本遏制因素、个人奖励机制、收入来源和税收大赦对逃税行为的影响；在内在激励方面则重点探究公平感、税收道德、社会规范、文化规范以及道德劝告的影响。这些研究从识别及测度税收不遵从行为、检验相关理论以及政策机制设计等多层面出发，对认识税收不遵从行为的本质及其动机，进而发展有效提高税收遵从度的政策提供了丰富见解。

英文摘要：

How to increase tax compliance is a common challenge for all governments around the world. This paper focuses on the existing literature on tax evasion through a systematic review on extrinsic and intrinsic motivations of tax evasion behavior. Regarding extrinsic motivations, we analyze the impacts of the basic deterrent elements like tax rate, fine and audit probability, rewarding scheme, the income source and tax amnesty policy on tax compliance behavior. As for intrinsic motivations, we investigate the influences of fairness perception, tax morale, social norm, cultural norm and moral suasion. These studies exert effort on identifying and measuring tax evasion behavior, testing related theories as well as designing policies, thereby providing important insights into understanding the determinants and motivations of tax evasion behavior and further exploring effective policy instruments to raise tax compliance.