【作者】 卢鹏；

【导师】 沈肇章；

【作者基本信息】 暨南大学 ， 财政学， 2005， 硕士

【摘要】 根据心理学和行为科学揭示的规律,人的行为是由动机支配的,而动机又是由内驱力和诱因相互作用形成的。因此,纳税人的转让定价行为也是由动机等因素支配的,本文将运用心理学和行为科学等学科理论分析影响纳税人转让定价行为的动机、内驱力和诱因等因素,并运用博弈理论分析纳税人的转让定价决策过程。 本文首先运用心理学和行为科学等学科理论分析了纳税人的转让定价行为,按照转让定价的目的不同,纳税人的转让定价动机可分为税收动机和非税收动机,文章进而分析了形成这些动机的内驱力和诱因。然后根据不同制度下,纳税人转让定价行为的行动空间不同,分别建立了转让定价避税博弈模型和预约定价博弈模型,研究转让定价行为的决策过程及影响因素。最后,为了完善模型分析结果,给政府转让定价管理提供更具实际操作意义的建议,通过问卷的形式对纳税人的转让定价情况进行了调查。 本文最具意义的研究成果是:(1)系统、深入地分析了纳税人转让定价行为的形成过程;(2)针对不同制度下,纳税人转让定价行为的空间不同,分别构建了博弈模型进行分析,揭示各个因素对纳税人转让定价活动的影响情况;(3)根据理论分析及问卷调查分析的结果,为加强政府转让定价税收管理提出政策建议。更多还原

【Abstract】 According to the theory of psychology and the science of behavior, behavior is dominated by the motivation which consists of drive and incentive. Therefore, the transfer pricing of the taxpayer is also dominated by the motivation. This paper will use the psychology to analyze the motivation, drive and incentive of transfer pricing, and use game theory to analyze the transfer pricing decision-making.First, the paper will analyze the taxpayer’s transfer pricing. According to the different aim of transfer pricing, the motivation of transfer pricing can be divided into tax motivation and non-tax motivation, and this paper will analyze the drives and incentives of these motivations. Second, In allusion to the different institution of transfer pricing, the paper will set up two models to study the decision-making process of the transfer pricing. At last, in order to perfect the analysis of the models and give the government practical advice about how to administrate transfer pricing, the paper will investigate the taxpayer’s transfer pricing through the questionnaire.The most significant conclusions in this paper are summarized as follows: (1) The paper deeply analyzes the process of the taxpayer’s transfer pricing action upon psychology; (2) In allusion to the different institution of transfer pricing, the paper sets up two models to explain how the transfer pricing actions are influenced; (3) The advice about how to administrate the transfer pricing actions of the taxpayers is put forward through the questionnaire.更多还原