| 传统逃税理论模型的进一步修正:以中国现行税制为框架 |
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| 引用本文： | 郝春虹.传统逃税理论模型的进一步修正:以中国现行税制为框架[J].税务与经济,2006,75(2):8-15. |
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| 作者姓名： | 郝春虹 |
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| 作者单位： | 内蒙古财经学院,财政税务系,内蒙古,呼和浩特,010051 |
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| 摘 要： | 在现行税制基础上对逃税影响因素的分析更有针对性。在同时考虑选流转税和所得税的情况下，所得额多少及流转税税率高低对申报收入的影响方向都是不明确的；所得税税率对申报收入的影响在“负所得税“制度情形下，才会有利于鼓励诚实纳税，在其他情形下是不确定的；罚款率和查获概率的提高有助于减少逃税。
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| 关 键 词： | A-S模型 绝对风险厌恶系数 偷税社会心理成本 |
| 文章编号： | 1004-9339（2006）02-0008-08 |
| 收稿时间： | 2005-06-01 |
| 修稿时间： | 2005-06-01 |
Further Correction on Traditional Escape Model: in Configuration of Current Tax System |
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| HAO Chun-hong.Further Correction on Traditional Escape Model: in Configuration of Current Tax System[J].Taxation and Economy,2006,75(2):8-15. |
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| Authors: | HAO Chun-hong |
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| Institution: | Finance and Economics College of Inner Mongolia, Huhhot 010051, China |
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| Abstract: | We should put an analysis on the factor influencing tax escape into current taxation system. Considering commodity taxation and income taxation, and it is an indefinite effect that income scale , commodity tax rate impact on declaring income. It is sure in the negative income taxation that raising the rate of income taxation encourages honest taxpayer, and is not clear and indefinite under other circumstances. |
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| Keywords: | A -S model absolute risk- averseness coefficient social psychology cost |
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