传统税收学在分析税收遵从行为时存在着一定的局限性。本文从行为经济学的角度对税收遵从行为进行新的思考,具体阐述了不确定条件下纳税人的判断和决策规律,解释了一些传统税收学难以说明的现象,在此基础上,得出改进税收管理制度的政策建议。 Traditional taxology has some limitations in analyzing tax compliance. This article from the behavioral economics point of view of tax compliance behavior of new thinking, specifically under the uncertainty of the taxpayer’s judgment and decision-making rules, explain some of the traditional tax revenue is difficult to explain the phenomenon, on this basis, come to an improvement Policy Suggestions on Tax Management System.