经济学视角下税务筹划的动因分析

随着市场经济的发展,纳税人的理财意识逐步提高,对税务筹划的重视程度也日益增强,但是与此相对的是,我国学术界对税收筹划的理论研究开始较晚,在对税收筹划的认识上还存在一些分歧。文章首先对税务筹划的主体、性质等进行了界定,明确了税务筹划的概念,并借助经济学的基本理论,从契约论、博弈论和税收价格理论三个角度对纳税筹划的动因进行分析,试图剖析其深层次的内涵。

Motive Analysis of Tax Planning from the Perspective of Economics

With the development of market economy, taxpayer＇s consciousness of finance managing enhances gradually, the importance of tax planning growing degree. But the contrast is that the academic theoretical study of tax planning starts late. There are still some differences on the understanding. In this paper, the subject of tax planning, nature etc. have been defined, clarified the concept of tax planning, and with the basic theory of economics, carries on the analysis to the motive of tax planning from the contract theory, game theory, price theory, attempt to analyze the deeper meaning.