中文摘要：

国外有关纳税遵从的研究主要从以下两条途径展开：一是起始于Allingham ＆ Sandmo的A-S分析模型,运用预期效用理论来分析纳税人的纳税遵从决策;二是基于Tversky ＆ Kahneman提出的期望理论分析风险选择偏好以及框架效应等对纳税人纳税遵从行为的影响,并解释预期效用理论下分析纳税人纳税遵从行为的一些困惑。本文借鉴国外纳税遵从的研究并结合我国实际情况,提出了完善我国的税务稽查与处罚制度、提高社会整体税收道德水平、增强财政公平度及优化税款预缴制度以提升我国的纳税遵从水平的建议。

英文摘要：

There are mainly two directions of foreign literature concerning tax compliance. The first one is based on the AS analysis model proposed by Allingham ＆ Sandmo, using the Expected Utility Theory to analyze taxpayers＇ compliance decisions. The second one is to use the Prospect Theory proposed by Tversky ＆ Kahneman to analyze impacts of the risk choice aversion and the framing effect on taxpayers＇ compliance decisions, trying to answer some questions confronting the Expected Utility Theory in the analysis of taxpayers＇ compliance decisions. Drawing on achievements of foreign existing literature on tax compliance and combined with current situations of China, this paper proposes some suggestions on enhancing tax compliance in our country, including perfecting the system of tax audit and punishment, improving social tax moral standards, promoting fiscal equity as well as optimizing the system of tax prepayments.