4486 
3260前景理论作为行为经济学的基础理论之一，在风险决策方面有突破性的发展，在前景理论框架下，预缴制度不仅可以平滑税收收入，还能够促进纳税遵从，然而不少学者对此提出了质疑。文章采用2013年全国税收调查数据重新检验了预缴退税对纳税遵从的影响，在使用工具变量缓解内生性后，结果表明预缴退税反而会降低纳税遵从，原因在于前景理论仅考虑了汇算清缴期的影响，却未考虑预缴期预缴税款会占用企业现金流，加重企业融资约束，进而降低企业纳税遵从度。因此，文章建议我国预缴制度应当尽可能精确估计收入，减少预缴和实际税款偏差，以此来提高企业纳税遵从度。文章为纳税遵从和前景理论研究提供了重要的现实反例和反思机会。
预缴退税、融资约束与纳税遵从
摘要
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引用本文
李昊楠. 预缴退税、融资约束与纳税遵从[J]. 财经研究, 2020, 46(9): 48-62.
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