基于前景理论的个人所得税纳税不遵从行为研究的中期报告摘要：本研究致力于探究基于前景理论的个人所得税纳税不遵从行为，通过对前人研究的梳理发现，前景理论可解释纳税不遵从行为的本质，以及纳税人对税费支付过程中感知的认知偏差。本研究选取了某省市的个人所得税纳税人作为研究对象，通过问卷调查和实验方法进行数据收集和分析，初步验证了前景理论在解释纳税不遵从行为方面的有效性。研究结果表明，纳税人往往对纳税金额的增加更为敏感，而对退税的增加则不太敏感；同时，纳税人在对待风险时表现出的合理性程度较低，对小概率事件的反应更为激烈。关键词：前景理论；个人所得税；纳税不遵从行为；问卷调查；实验研究Abstract:Thisstudyaimstoexploretheindividualincometaxnoncompliancebehaviorbasedonprospecttheory.Bycombingthepreviousresearch,itisfoundthattheprospecttheorycanexplaintheessenceoftaxnoncompliancebehaviorandcognitivebiasesintaxpayers'perceptionoftaxpaymentprocess.Thisresearchchosepersonalincometaxpayersinacertainprovinceastheresearchobjectandcollectedandanalyzeddatathroughquestionnairesandexperiments,topreliminarilyverifytheeffectivenessoftheprospecttheoryinexplainingtaxnoncompliancebehavior.Theresultsshowedthattaxpayersaremoresensitivetotheincreaseintaxamount,whilelesssensitivetotheincreaseintaxrefund.Atthesametime,taxpayersshowedalowlevelofrationalityindealingwithrisks,andtheyreactedmorestronglytosmallprobabilityevents.Keywords:Prospecttheory;personalincometax;taxnoncompliancebehavior;questionnairesurvey;experimentalresearch.