| 税收征管中的信息不对称研究 |
| |
| 引用本文： | 张小兵.税收征管中的信息不对称研究[J].税务与经济,2005(6):63-66. |
| |
| 作者姓名： | 张小兵 |
| |
| 作者单位： | 山东大学,经济学院,山东,济南,250100 |
| |
| 摘 要： | 信息不对称尤其是纳税人与税务机关之间的信息不对称给税收征管带来很大的危害。结合我国的实际情况,解决此问题的有效手段包括:加大检查和惩罚力度;畅通信息渠道;改善信用制度。
|
| 关 键 词： | 信息不对称 税收征管 纳税人 税务机关 |
| 文章编号： | 1004-9339（2005）06-0063-04 |
| 收稿时间： | 2005-08-29 |
| 修稿时间： | 2005年8月29日 |
The Unballanced Information Research in the Tax Inspection |
| |
| ZHANG Xiao-bing.The Unballanced Information Research in the Tax Inspection[J].Taxation and Economy,2005(6):63-66. |
| |
| Authors: | ZHANG Xiao-bing |
| |
| Institution: | Economy School, Shandong University, Jinan 250100, China |
| |
| Abstract: | The unballanced information,especially the one between taxpayers and tax administration can bring a great harm to the tax administration.With the real condition of our country,some measures should be taken to solve this problem:Inspection and punishment should be strengthened;information channels should be opened and the credit system should be improved. |
| |
| Keywords: | unballanced information tax inspection tax payer tax agency |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
