| 税收遵从成本对企业纳税遵从的影响分析——基于企业逃税模型的视角 |
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| 引用本文： | 薛菁.税收遵从成本对企业纳税遵从的影响分析——基于企业逃税模型的视角[J].经济与管理,2011,25(2):24-28. |
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| 作者姓名： | 薛菁 |
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| 作者单位： | 中共福州市委党校行政管理教研室,福建,福州,350014;上海财经大学公共经济与管理学院,上海,200433 |
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| 摘 要： | 在传统的A-S逃税模型中加入税收遵从成本因素分析以及对纳税遵从的影响,只适用于个人纳税。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符合企业实际,而且在我国更有现实意义。当前,应完善税收征管,简化税制,优化税收环境,从根本上降低企业税收遵从成本。
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| 关 键 词： | 税收遵从成本 纳税遵从 企业逃税模型 |
Influence Analysis about Tax Compliance Costs on Enterprises'Tax Compliance |
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| Xue Jing.Influence Analysis about Tax Compliance Costs on Enterprises''Tax Compliance[J].Economy and Management,2011,25(2):24-28. |
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| Authors: | Xue Jing |
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| Institution: | Xue Jing1,2 (1.The Party School of Fuzhou,Fuzhou 350014,China,2.School of Public Economy and Management,Shanghai University of Finance and Economics,Shanghai 200433,China) |
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| Abstract: | Traditional analyzing method of putting tax compliance costs and their impact on tax compliance into A-S model can only adapt to the personal ratepaying 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.At present,we should perfect the tax collection and management,simplify the taxation system,optimize the tax environment,and radically reduce business... |
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| Keywords: | tax compliance costs tax compliance tax evasion model |
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