| 税收流失的国际存在、表现形式及规模估测 |
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| 引用本文： | 李恒光.税收流失的国际存在、表现形式及规模估测[J].武汉市经济管理干部学院学报,2002,16(2):23-27. |
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| 作者姓名： | 李恒光 |
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| 作者单位： | 青岛大学 山东青岛266071 |
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| 摘 要： | 税收流失是世界各国普遍存在的现象;税收流失有不同的表现形式;用税收流失规模估测的收支差异法可以测估出我国税收流失的规模.
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| 关 键 词： | 税收流失 国际存在 表现形式 规模估测 |
| 文章编号： | 1009-2277(2002)02-0023-05 |
| 修稿时间： | 2002年2月6日 |
Draining on tax's would-round existing、expression form and scale estimating |
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| LI Heng-guang.Draining on tax''s would-round existing、expression form and scale estimating[J].Journal of Wuhan Economic Administration Cadre's College,2002,16(2):23-27. |
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| Authors: | LI Heng-guang |
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| Institution: | LI Heng-guang |
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| Abstract: | First this paper explained that the drain on tax is a would-round generally phenomenon;Then analysed the different expression forms of drain on tax;finally using the method of income and expense unbalance which can be used to estimate the scale of drain on tax,estimated the scale of drain on tax in our country. |
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| Keywords: | Drain on tax Would-round existing Expression form Scale estimating |
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