通过引入老行为主义激励论、新行为主义激励论和公平理论对税收不遵从行为的分析，可以清楚地看到纳税人不遵从行为的内在动机和外在诱因。
The motivation theory in managerial psychology , including motivation theory on behavior and equity theory , will be introduced into this thesis and be applied to analyze tax noncompliance thoroughly .
行为主义激励理论