共查询到19条相似文献,搜索用时 46 毫秒
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对个人所得税逃税行为的一般分析袁国良个人所得税是各国税收体系中很重要的一个税种,对个人所得的任何征税几乎都伴随着个人的免税和进税行为。分析个人在一定的所得税条件(利率、税基)下的逃税行为.对税收政策的制定和防止税收泄漏都有很重要的意义。在我国的财税理... 相似文献
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纳税人与征税人的博弈——逃税行为的经济学分析 总被引:5,自引:0,他引:5
逃税是纳税人的一般行为倾向,逃税行为发生的概率取决于税务稽查成本,应纳税额和罚款金额,提高罚款税可有效降低逃税行为的发生。 相似文献
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自从税收产生之日,税收流失就与之形影相随,世界各国税收流失都很普遍,个人所得税流失也不例外,并且治理难度较大。个人所得税流失最直接的结果是国家财政收入的减少,进而影响国家职能的实现。对税收流失的影响因素进行一般理论分析的基本框架是1972年由阿林厄姆和桑德莫最先提出的预期效用最大化模型,即A-S模型。本文从传统A-S模型出发,在前人对模型扩展的基础上,利用数学中常用的函数y=e-x,建立一个基于征税角度的A-S模型,分析个人所得、税率、对偷逃税的罚款率以及征税人员的素质对偷逃税行为的影响,并根据分析结果,提出减少个人所得税流失的对策。 相似文献
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本文基于2008—2018年沪深两市A股上市公司的样本数据,采用面板双向固定效应模型与工具变量法实证研究企业腐败文化对其逃税行为的影响。研究结果表明,腐败文化对企业逃税行为具有显著的影响:企业腐败文化越浓厚,企业逃税行为越严重。相较国有企业,腐败文化对民营企业逃税行为的影响更明显;市场化程度较高的地区,企业腐败文化对其逃税行为的影响也越显著。机制研究显示,在腐败文化的驱使下,公司会通过向税务征管人员行贿形成征纳合谋,以实施逃税活动。最后,金税三期工程自然实验的结果表明,强化税收征管总体上可以有效减少企业逃税行为,但对于腐败文化严重的企业则收效不大。 相似文献
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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。 相似文献
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国有企业价格行为的行为经济学分析 总被引:1,自引:0,他引:1
建立在完全理性、最大化基础上的传统经济学已经难以解释实际经济生活中企业的种种非理性价格行为。新兴的行为经济学通过将心理学引入经济学,增加了对经济现象的解释能力。本文以国有企业为例,运用行为经济学的有关理论对国有企业的非理性价格行为进行解释。 相似文献
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中国税收与经济增长问题实证研究 总被引:2,自引:0,他引:2
文章应用新古典经济增长研究思路,从税收规模和结构两个角度出发分析其对增长的要素贡献,就中国税收对经济增长影响问题进行实证分析,结果表明:在现阶段的中国经济中,有必要加强税收体制改革,适当调整所得税类份额,促进生产模式转变,保证经济长期稳定增长。 相似文献
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Trading Off Tax Distortion and Tax Evasion 总被引:1,自引:0,他引:1
Income tax evasion is modeled as a risky activity and integrated into a standard optimal tax problem in which there is a good whose sales are observable. If the penalty for evasion is proportional to the tax evaded (the Yitzhaki scheme), the optimal tax structure is unaffected by evasion. If the penalty is proportional to unreported income (the Allingham–Sandmo scheme), it is efficient to tax both the observable good and income. The cost of the risk of tax evasion is traded off against the distortion from taxing the observable good. For equal penalties, Allingham/Sandmo is more efficient than Yitzhaki. 相似文献
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This paper addresses tax loopholes that allow firms to exploit borderline cases between legal tax avoidance and illegal tax evasion. In general, tax loopholes are detrimental to a revenue‐maximizing government. This may change in the presence of corruption in the tax administration. Tax loopholes may serve as a separating mechanism that helps governments maximize revenues and curb corruption, which may explain why developing countries only gradually close loopholes in their tax codes. 相似文献
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Tax Evasion and Limited Liability 总被引:1,自引:0,他引:1
Andreoni, Erard, and Feinstein (1998) suggest that imposing very high penalties for tax evasion is not possible under bankruptcy or limited liability constraints. In this paper, we complement their suggestion by showing that, in the presence of these constraints, imposing very high penalties can make an economy Pareto worse‐off. This result helps provide a further insight into why governments typically do not set very high penalties for tax evasion in practice. Implications for optimal deterrence policies in the context of tax evasion are also explored. 相似文献
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Inés Macho-Stadler Pau Olivella & David Pérez-Castrillo 《Journal of Public Economic Theory》1999,1(4):439-463
We present a dynamic model of tax evasion, where tax liabilities last for two periods and the probability of an inspection decreases with the sum of taxes evaded this period plus taxes evaded last period. We show that a tax amnesty that pardons more than the evasion penalties (an extensive amnesty) can temporarily improve compliance. Whenever the inspection technology improves, steady state compliance also improves, but the economy takes time to transit from one steady state to the other. We show that an amnesty may accelerate this transit, or even make it instantaneous if the amnesty is extensive enough. 相似文献
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LASZLO GOERKE 《Journal of Public Economic Theory》2008,10(4):643-671
A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's actions, (3) the costs of making untruthful profit declarations, and (4) the tax rate. If the firm's owner or the government take into account these effects when pursuing their own objectives, the changes in tax payments and book profit declarations become theoretically more ambiguous. 相似文献
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近年来,中国税收呈现高增长态势。税收增长率远超经济增长率,税收高速增长以及税收结构不合理在一定程度上抑制了消费增长。然而,影响税收增长率变动的经济因素是多元的,主要受到经济增长水平、价格水平等影响。实证分析表明,经济波动决定税收增长率的变动,经济波动与税收增长率变动存在长期均衡变动关系,价格对税收增长率也有较大影响。 相似文献
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LASZLO GOERKE 《Journal of Public Economic Theory》2005,7(2):347-359
In a competitive labor market, a change in the legal incidence of a tax on labor will not alter employment if tax obligations are fulfilled. However, this irrelevance result may no longer apply if taxes can be evaded. In particular, a shift from payroll to income taxes will lower employment. This will be the case if workers exhibit constant absolute risk aversion, have a utility function, which is strongly separable in income and the disutility from working, and the penalty for evasion is not proportional to the amount of taxes evaded. Accordingly, tax evasion opportunities can make the legal incidence of a tax on labor an important determinant of its economic incidence. 相似文献