| 个人所得税收入能力与税收流失的实证研究——以山东省为例 |
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| 引用本文： | 李一花,董旸,罗强. 个人所得税收入能力与税收流失的实证研究——以山东省为例[J]. 经济评论, 2010, 0(2) |
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| 作者姓名： | 李一花 董旸 罗强 |
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| 作者单位： | 山东大学经济学院;山东省地税局;山东电力研究院; |
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| 摘 要： | 本文以山东省为例,把个人所得税收入能力分为现实收入能力和潜在收入能力两个层面。山东省个人所得税现实收入能力较全国平均水平为低,更远远低于国际水平。而从潜在收入能力来看,山东省个人所得税潜在收入能力巨大,但转化能力不足,税收流失率从2000年的37.75%增加到2007年的58.70%。究其根源,信息不对称、征管权与收入归属权不匹配、纳税人遵从率低和税制的低效等是造成这一现象的主要原因。
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| 关 键 词： | 个人所得税 税收能力 地下经济 税收流失 |
An Empirical Analysis of Personal Income Tax Capacity and Tax Outflow:In the Case of Shangdong |
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| Li Yihua,Dong Yang , Luo Qiang. An Empirical Analysis of Personal Income Tax Capacity and Tax Outflow:In the Case of Shangdong[J]. Economic Review, 2010, 0(2) |
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| Authors: | Li Yihua Dong Yang Luo Qiang |
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| Affiliation: | 1:School of Economics;Shandong University;2:Local Taxation Bureau of Shandong Province;3:Electric Power Academy of Shandong Province |
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| Abstract: | Taking Shandong province as an example,this paper divides personal income tax capacity into real tax capacity and potential tax capacity.The real tax capacity of Shandong province is lower than the average level of China and greatly lower than the average of the world.The potential capacity of personal income tax of Shandong is great,but it is not fully transformed into reality.So the taxation outflow ratio increased from 37.75% in 2000 to 58.70% in 2007.The main causes of this phenomenon are information di... |
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| Keywords: | Personal Income Tax Tax Capacity Underground Economy Tax Outflow |
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