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.     

经济全球化条件下我国市场结构问题的理论思考和对策建议

经济全球化对我国市场结构的影响集中体现为跨国公司的进入和WTO规则的执行对我国行业中企业之间垄断竞争关系的影响.本文就此对开放条件下我国市场结构有效竞争模式进行理论思考,重点探讨了维护国家经济安全与促进国内市场开放、反对垄断与发展规模经济、促进竞争与防止竞争过度等方面问题,并在此基础上提出优化我国市场结构的政策建议.     

我国税收结构与经济增长关系的实证检验

根据我国1985～2008年样本数据,利用多元线性回归模型对我国税收结构与经济增长的关系进行实证检验,结果表明:流转税、所得税(尤其是个人所得税)份额的增加有利于人均GDP的增长,财产税的经济效应尚未体现,宏观税负和赤字融资的增加已经抑制了人均GDP的增长。目前我国需要进一步完善税制,加强征收管理,提高所得税份额,减少债务融资规模。     

The compliance cost of taxing foreign-source income: Its magnitude,determinants, and policy implications

This paper uses survey evidence to estimate the compliance cost of the U.S. system of taxing foreign-source income. The evidence suggests that this cost is about 40 percent of the total tax-compliance cost of large U.S. corporations, which is disproportionately higher than the aggregate share of assets, sales, and employment that is abroad. It is also very high compared to the revenue raised by the United States from taxing foreign-source income, although this comparison must be qualified because arguably a principal purpose of this system is to protect U.S. revenues collected on domestic-source income. The disproportionate compliance cost of foreign-source income is not apparent in a survey of European-based multinational corporations.     

纳税人权利理念与"政府-纳税人"关系的转型

树立纳税人权利理念是处理国家与纳税人之间关系的根本要求,有利于矫正国家与纳税人之间的税收法律关系,使纳税人的权利得到有效的保证。本文认为,我国应尽快建立起纳税人权利理念,推动"政府——纳税人"关系从"管理控制型"向"保护服务型"转变。     

中国税收与经济增长关系的实证检验

经验证据表明:我国GDP对税收有显著的正向影响;税收与国内生产总值的关系不会明显偏离均衡状态,税收与经济税源之间保持着合理的关系。从经济增长率最大角度,我国最优宏观税率应该是20%左右。税收应该随着经济增长而增长,宏观税率的提高要与经济增长适度,说明了“拉弗”曲线在我国的重要现实意义。     

中国银行业竞争与稳定关系研究

运用1993-2008年间中国银行业的数据对问题展开了实证研究,分别运用Z指数和勒纳指数衡量了银行稳定与市场竞争程度,并通过计量模型分析了两者之间的关系.研究结果表明我国银行业的稳定性和竞争程度在样本期内均呈现出波动变化的特征,竞争与风险之间呈现出U型关系,即在初期银行竞争有助于稳定性的增强,而随着竞争程度的进一步上升稳定性有所下降.     

中国银行业竞争与稳定关系研究

本文运用Z指数和勒纳指数衡量了银行稳定与市场竞争程度,并通过计量模型分析了两者之间的关系。研究结果表明我国银行业的稳定性和竞争程度在样本期内均呈现出波动变化的特征,竞争与风险之间呈现出U型关系,即在初期银行竞争有助于稳定性的增强,而随着竞争程度的进一步上升稳定性有所下降。     

Empirical Analysis of the Relationship between the Level of Urbanization and Economic Growth

本文利用一个城市化水平内生增长模型,借助非平稳面板数据的方法,考察了中国省际城市化水平与经济增长之间的关系。结论表明,虽然中国整体的城市化水平比较低,需要通过提高城市化水平来促进经济增长,但并不是所有省份的城市化水平提高都能促进经济增长,某些省份存在着相对于经济增长的过度城市化问题,其城市化水平的提高对经济增长起负向作用,而且过度城市化的负面效应会抵消投资所带来的效应。     

保险与经济增长的理论与实证研究综述

本文在简要回顾金融—经济增长理论的基础上,系统梳理了有关保险与经济增长关系的相关理论和实证文献,对保险与经济增长的因果关系及相互作用机制进行评述,以期为相关的研究和实践提供一些有益的启示和研究参考。