内容摘要：

本文认为，以理性和自利为假设前提的预期效用理论虽然可以解释一般的纳税遵从决策，却无法解释那些并不完全理性、自利的遵从行为，20世纪80年代以来前景理论的引入弥补了这方面的不足。前景理论的反射性效应、确定性效应和分离性效应原理解释了纳税人的实际决策与理性决策相偏离的现象，为税收征管策略的选择提供了重要的理论基础和政策启示。

关键词：前景理论　预期效用理论　纳税遵从　税收征管

abstract：the expected utility theory which assumesthat decision-makers are rational and of self-interest iscapable of explaining general taxpayer compliance decisions.however,this theory is unable to explain those behaviorsnot completely rational or selfish.the introduction ofprospect theory since the 1980s compensates for thesedisadvantages:principles underlying the reflection effect,the certainty effect and the isolation effect can well explainthe deviations of taxpayers'actual decisions from therational ones,which provide important rationales and policyimplications for tax administration.

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