我国增值税逃税规模测算及其管理绩效评价

本文在分析各种逃税规模测算方法的基础上,选择了适合中国增值税实际情况的逃税规模测算方法,并对1995-2003年期间的增值税逃税规模进行了实际测算。在保守估测下,测算结果和分析表明,我国增值税的逃税率在经历了实施初期近37%的高峰后,从1998年开始呈现出大幅度下降的趋势,到2003年达到了12%左右的水平,管理绩效得到了明显的提高。但是,与欧盟大部分国家的增值税管理水平相比,我国仍然有相当大的差距。     

我国治理逃税的阶段性问题探讨

当政府降低逃税的边际收益等于边际成本时，它所决定的逃税数量就是均衡状态下该国政府所允许的水平。目前，我国的逃税处于一个很高的水平，它意味着政府治理逃税所荻取的边际收益大于其边际成本，在现有的物质技术条件下，还存在降低逃税水平的潜力。此时的政策侧重点应放在严厉打击经济犯罪和提高税收征收人员的努力程度上。     

逃税、税务稽查与税收净收入:最优税务行政视角

引言逃税(tax evasion)是指纳税人通过非法途径减少其应纳税额的经济活动。大规模的逃税不但会影响一国政府的财政收入,导致政府的宏观经济指标失灵,还会造成社会资源配置的扭曲以及收入分配的失     

结合逃税的最优税收理论研究评述

最优税收理论主要研究税制的最优设计问题,而逃税理论主要致力于政府的最优执行问题,最近出现了将这两种理论结合起来的研究趋势。结合逃税的最优税收理论,包括最优所得税和最优商品税等内容,研究结果表明:结合逃税的最优税收理论并不能得出比标准最优税收理论更为明确的政策结论,其还有待于进一步的研究和发展。     

逃税行为的博弈分析

逃税行为是一种违法行为，其存在导致政府税收收入的减少，也使得资源配置受到扭曲，更导致社会分配的不公平。本文通过逃税行为的博弈分析，为税收的监管提供一些有效的措施。     

双元控制主体企业现金交易逃税研究

随着现代企业所有权和控制权的分离,所有者和经营者都有可能在公司经营过程中做出逃税决策。双元控制主体企业采取现金交易的方式逃避增值税。除税率和税收部门的稽查力度以外,产品成本、销售利润和市场竞争状况均会对企业的逃税决策产生影响。此外,双元控制主体企业在其经营管理过程中的“内耗”,也在一定程度上影响企业的逃税水平。     

避税概念探析

避税作为一种经济现象是社会经济发展到一定阶段的产物,是物质利益诱导和税法固有缺陷双重作用的结果.虽然避税与逃税在经济方面具有相同的特征,但二者在法律意义上有着本质的区别.避税是在遵守税法的前提下,利用税法的差异或缺陷进行的减轻税负、少纳税款的实践活动.我们应当正视避税的合法性和积极意义,并通过对避税问题的分析、研究加快税制建设与完善的进程.随着我国法制建设的加强,避税必然会成为政府和税务机关面临挑战的重要方面,因而对避税现象的研究,具有十分重要的现实意义.     

承包租赁业户逃税行为剖析

伴随着承包、租赁经营方式的出现，一些经营业户的逃税行为出现新的变化，承包租赁业户逃税行为的诱因大致有三个；制度性因素、技术性因素和意识形态因素。目前，我国应采取分层，渐进，多管齐下的综合治理方式，突出热点，抓住难点对其进行治理。     

逃税的经济分析

本文建立了逃税的成本收益模型，通过该模型分析了影响逃税数额的各种因素，包括税率水平、逃税者的风险偏好、逃税可能受到的处罚、逃税的操作成本、舞弊的心理代价等，并结合我国税收管理及相关制度的现实，提出了建立科学严谨的税收制度；适当设置征管机构，健全税务机关内部管理制度；提高技术水平和税务人员的业务水平；改变税务机关工作的评价标准；建立公共品需求对公共品供给的影响机制，捉高公共品供给的透明度；改变税收宣传方式；注重纳税人的权利，改善税务部门和其他政府部门的服务水平等遏制逃税的政策建议。     

制止逃税行为的经济分析

由于税收是为满足社会公共需要而将纳税人所拥有的一部分财富无偿转移到政府手中的强制性手段，纳税人有一种将其纳税义务最小化的强烈愿望，其方式大致有避税和逃税两种。虽然两者都严重地损害了税收管理，并往往导致税制在其运行中偏离税收立法时所确定的目标，从而降低...     

Unraveling the political budget cycle nexus in Greece

This paper studies whether the Greek budget deficit is systematically affected by changes of government in the context of two political parties alternating in office. We advance the existing literature by constructing a tax evasion variable specific to the Greek economy and incorporating into our models. Testing the impact of each party upon the budget deficit during election and non-election years in the presence of tax evasion, we find a strong and persistent relationship between them independently of party political ideology. We assert that our finding constitutes a stylized fact of the Greek drama. Our results suggest that tax evasion together with the incident of two political parties alternating in office have tended to exacerbate the Greek government budget deficit accounting for about half the variation in it over the period examined. Moreover, GDP growth is found to exert a mitigating and permanent effect on budget deficit fluctuation.     

Corporate and personal income tax declarations

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal preferences if the gain from reducing corporate tax payments is certain, as in the case of tax avoidance. If, however, the firm evades taxes so that the manager's income depends on whether the firm's activities are detected or not, corporate and personal income tax evasion choices cannot be separated. Jel Code H 24 · H 25 · H 26     

The relationship between culture and tax evasion across countries: Additional evidence and extensions

This study builds on the work of Tsakumis et al. [Tsakumis, G. T., Curatola, A. P,. & Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16, 131-147] by conducting further empirical analysis of the relationship between Hofstede's [Hofstede, G. H. (1980). Cultures consequences: International differences in work-related values. Beverly Hills, CA: Sage Publications] cultural dimensions and tax evasion across countries using multiple measures of tax evasion to gain additional evidence on the subject. Moreover, this study extends the preliminary international tax evasion model developed by Tsakumis et al. [Tsakumis, G. T., Curatola, A. P,. & Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16, 131-147] to examine, along with culture, the impact of legal, political, and religious variables on tax evasion across countries. Based on data from 47 countries, and after controlling for economic development, the regression results indicate that the higher the level of uncertainty avoidance and the lower the level of individualism, legal enforcement, trust in government, and religiosity, the higher is the level of tax evasion across countries. These findings remain robust to multiple measures of tax evasion. Government policymakers should find the results of this study useful in assessing the likelihood of tax evasion from cultural, legal, political, and religious perspectives, and in developing tax reform policies to reduce tax evasion.     

国际税收协定与反避税

税收协定除对所得消除双重征税外,还有防止偷逃税(“财政逃避”)的重要目的。税收协定和反避税之间的关系十分紧密,反避税是税收协定的一个重要内容,是各国谈签协定的主旨之一。本文从反避税角度对协定中可能出现的协定滥用和避税问题进行了列举,并提出适时修订协定、完善国内法规、有效打击跨国偷逃税活动的建议。     

Determinants of tax evasion: A cross-country investigation

The purpose of this study is to expand on the work of Riahi-Belkaoiu [Riahi-Belkaoiu, A. (2004). Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International Accounting, Auditing and Taxation, 13, 135-143] and systematically investigate, on a cross-country basis, many of the key determinants of tax evasion identified by Jackson and Milliron [Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: findings, problems and prospects. Journal of Accounting Literature, 5, 125-165]. Based on data for 45 countries, the results of the OLS regression analysis show that non-economic determinants have the strongest impact on tax evasion. Specifically, complexity is the most important determinant of tax evasion. Other important determinants of tax evasion are education, income source, fairness and tax morale. Overall, the regression results indicate that the lower the level of complexity and the higher the level of general education, services income source, fairness and tax morale, the lower is the level of tax evasion across countries. These findings remain robust to a broad range of cross-country control variables, an alternative tax evasion measure and various interactions.     

The Optimality of Punishing Only the Innocent: The Case of Tax Evasion

We study the effectson tax enforcement and tax policy of unintentional complianceerrors by taxpayers and administrative errors by tax auditors.The government can impose both penalties for misreporting andrewards for honest reporting. Maximal sanctions will not be appliedbecause errors are possible, so evasion cannot be eliminatedcostlessly. Under optimal policy intentional evasion can be deterred,but innocent tax evaders must be penalized whether they haveunintentionally evaded or have been mistakenly convicted. Thisdeters intentional evasion, but limits redistribution. Withoutrewards for honest reporting, the revelation principle need notapply, so intentional evasion can occur.     

论偷税的立法改进

我国现行《征管法》根据修订该法律时所能预见的情形,以及结合当时税收执法的实际情况,对偷税进行了界定,并规定了其法律责任,具有一定的历史意义。但是,随着人们法制观念的不断增强,现行《征管法》对偷税主体、偷税手段及其法律责任所做的规定开始显现其弊病和不适应性,必须对其进行全面的改进。     

影响纳税人税收遵从决策的因素

税收遵从决策是纳税人行为选择的一个复杂过程,其中起作用的因素很多,除了经济因素,还包括非经济因素。按照经典的逃税模型——A-S模型①所揭示的主要因素是稽查概率和罚款率,除此之外影响纳税人遵从决策的因素还包括:税收遵从成本、税制、纳税人个体特征、对政府的满意程度以及税收文化等。     

The relation between national cultural dimensions and tax evasion

Although penalties and audits exist, tax evasion is a widespread phenomenon and continues to be a problem for many countries. National culture may contribute to a further understanding of intentional noncompliance across countries. In this study, we investigate the influence of national culture on tax compliance levels across 50 countries. Using Hofstede's (1980) cultural framework as a basis for our hypotheses, we find that a noncompliant country's profile is characterized by high uncertainty avoidance, low individualism, low masculinity, and high power distance. Our results have implications for both research and practice. This is the first study to employ Hofstede's cultural framework as an explanator of international tax compliance diversity and serves as the starting point for the development of an international tax compliance framework. Tax policy implications also are addressed.