我国税收遵从影响因素的实证分析
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引用本文:刘振彪.我国税收遵从影响因素的实证分析[J].财经理论与实践,2010,(3):93-96
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作者单位
刘振彪 (中南大学 商学院湖南 长沙 410083) 
中文摘要:通过对国内外有关税收遵从研究进行总结和评述,明确了税收遵从研究的范围、思路;基于税收遵从影响因素的理论假设,实证分析了税制、税率、信息非对称、税收征管及人们公平感觉等因素对税收遵从的影响。从我国税收遵从的现状出发,结合税收征管实践,得出影响我国税收不遵从的主要因素和税收流失规模,提出提高我国税收遵从度的对策。
中文关键词:税收遵从  信息非对称性  税收流失  税收管理
 
Empirical Analyses of the Factors on Tax Compliance in China
Abstract:Based on a thorough literature review on tax revenues compliance,this paper specifies the research scope and methods,and empirical analyzes the influence on tax compliance from tax system, tax ratio, information asymmetry, tax management and the fair feelings. Combining practices of tax compliance in our country, the paper has found the factors obstructing our tax compliance and got some suggestions.
keywords:Tax compliance  Information asymmetry  Tax gap  Tax administration
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