税收流失因素和对策研究
首发时间:2018-04-20
摘要:随着我国经济的高速发展,逃税行为造成的税收流失正严重影响我国的财政收入水平,妨碍国家管理职能的实现。本文通过从传统A-S模型出发,分析了传统模型的不足。结合我国税制特点,建立适应我国税收体制的逃税模型,分析不同因素对纳税人逃税行为的影响情况,根据分析结果,提出逃税治理对策。
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RESEARCH ON TAX LOSING FACTORS AND GOVERNANCE
Abstract:With the rapid development of China\'s economy, tax losing caused by evasion of taxation is seriously affecting the level of China\'s fiscal revenue and hindering the realization of national management functions. Starting from the traditional A-S model, this paper analyzes the shortcomings of traditional models. Based on the characteristics of tax system in China, a tax avoidance model suitable for China\'s tax system is established,and analyzes the influence of different factors on tax evasion behavior of taxpayers, puts forward countermeasures for tax evasion based on the analysis results.
Keywords: Tax Evasion A-S model governance of tax evasion
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