基于框架效应视角下的税收宣传问题分析

摘要

Tax revenue publicity plays an important role in the implementation of tax policy, different ways of expression can cause dif-ferent psychological reactions to taxpayers. This paper first outlines the framing effects, and then on the basis of summarizing the domestic and foreign research trends, points out that analysis of the propaganda“tax free”,“tax glory”,“taxpayer”is not accurate and reasonable combining with the framing effects, finally puts forward the corresponding proposals.%税收宣传对于税收政策的实施效果发挥着重大作用，税收宣传不同的表达方式会引起纳税人不同的心理反应。文章首先对框架效应进行概述，在总结国内外研究动态的基础上，结合框架效应分析宣传“税收无偿”、“纳税光荣”、“纳税大户”并不准确合理，并且提出相应建议。