| 税收流失的制度经济学分析 |
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| 引用本文： | 肖育才,谢芬,李建军.税收流失的制度经济学分析[J].山东财政学院学报,2012(1):22-27,46. |
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| 作者姓名： | 肖育才 谢芬 李建军 |
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| 作者单位： | 西南民族大学经济学院;四川省社会科学院研究生学院;西南财经大学财税学院 |
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| 基金项目： | 2010年国家社科基金项目“中国税收征管效率实证研究”(10CJY066);西南民族大学2011年中央高校基本科研业务费学术梯队建设专项资金项目(11SZYTD05) |
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| 摘 要： | 我国税收流失较为严重,税收流失问题成为社会和理论界关注的一个热点。文章试图以制度经济学中三个基本要素为主线,分析影响中国税收流失现象的制度性因素,并提出治理税收流失的制度性安排。
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| 关 键 词： | 税收流失 规范分析 制度经济学 |
An Analysis on the Institutional Economics of Tax Erosion |
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| XIAO Yu-cai,XIE Fen,LI Jian-jun.An Analysis on the Institutional Economics of Tax Erosion[J].Journal of Shandong Finance Institute,2012(1):22-27,46. |
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| Authors: | XIAO Yu-cai XIE Fen LI Jian-jun |
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| Institution: | 1.Economics School,Southwest University for Nationalities,Chengdu 610064,China; 2.Graduate College,Sichuan Academy of Social Sciences,Chengdu 610071,China; 3.Finance and Tax Economics School,Southwest University of Finance and Economics,Chengdu 611130,China) |
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| Abstract: | Tax erosion in China is very serious,which has turned into a hotspot of the society and the theorists.This paper tries to analyze the institutional factors of tax erosion in China according to the three basic factors in institutional economics.Finally,the paper puts forward an institutional arrangement to deal with tax erosion. |
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| Keywords: | tax erosion normative analysis institutional economics |
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