| 税收遵从成本对企业税收遵从的影响分析——基于企业逃税模型 |
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| 引用本文： | 薛菁.税收遵从成本对企业税收遵从的影响分析——基于企业逃税模型[J].湖北经济学院学报,2011,9(2). |
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| 作者姓名： | 薛菁 |
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| 作者单位： | 中共福州市委党校,福建,福州,350014;上海财经大学,上海,200433 |
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| 摘 要： | 传统的在A-S逃税模型中加入税收遵从成本因素分析其对纳税遵从的影响只适用于个人纳税人。运用企业逃税模型分析税收遵从成本对企业纳税遵从的影响不仅更符合企业实际,而且在我国更有现实意义。本文以Virmani关于竞争性市场中两权合一的企业间接税的逃税模型为基础,加入税收遵从成本因素分析了税收遵从成本对企业税收遵从的影响,得出税收遵从成本对企业纳税遵从具有反向影响这一结论,并从税收征管、税制、税收环境三个方面探讨了企业税收遵从成本降低之策。
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| 关 键 词： | 税收遵从成本 纳税遵从 企业逃税模型 |
Analysis about Influence of Tax Compliance Costs on Enterprises' Tax Compliance——From the Perspective of Tax Evasion model for Enterprises |
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| XUE Jing.Analysis about Influence of Tax Compliance Costs on Enterprises'' Tax Compliance——From the Perspective of Tax Evasion model for Enterprises[J].Journal of Hubei University of Economics,2011,9(2). |
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| Authors: | XUE Jing |
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| Institution: | XUE Jing (1.The Party School of Fuzhou,Fuzhou Fujian 350014,China,2.Shanghai University of Finance and Economics,Shanghai 200433,China) |
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| Abstract: | Traditional analyzing method of putting tax compliance costs into A-S model to analyze their impact on tax compliance can only be adapted to show personal behavior.Using tax evasion model for enterprises to analyze the influence of tax compliance costs on enterprises' tax compliance is more suitable for enterprises' situation and has more realistic significance in China.This article discusses the influence of tax compliance costs on enterprises' tax compliance by putting tax compliance costs into Virmani's ... |
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| Keywords: | tax compliance costs tax compliance tax evasion model for enterprises |
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