金融理论与教学2025，Vol.43Issue(4)：61-69,9.
共享经济税收遵从行为研究
Research on Tax Compliance Behavior in the Sharing Economy
摘要
Abstract
The vigorous development of the sharing economy has provided ample momentum for accelerating the development of a modern industrial system and building a new development pattern.However,its unique business model also poses challenges to the establishment of a modern financial and tax system in China.This article is based on the characteristics of practitioners and their tax psychology in the sharing economy business model,combined with the latest achievements in tax decision-making theory,to explore the tax collection and management mechanisms that enhance the tax compliance behavior of sharing economy practitioners.It provides theoretical suggestions and policy insights to improve the efficiency of China's tax collection and management.关键词
共享经济/税收遵从/税务稽查/税收征管Key words
sharing economy/tax compliance/tax inspection/tax collection and management分类
管理科学引用本文复制引用
耿庆峰,魏哲,夏帅..共享经济税收遵从行为研究[J].金融理论与教学,2025,43(4):61-69,9.基金项目
天津市哲学社会科学规划研究项目"数字化转型对企业新质生产力的提升路径研究"(TJQLT24-01) （TJQLT24-01）
闽江学院"新文科建设背景下地方应用型高校金融学专业课程体系改革与实践"项目. （）
