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1.
In this paper, the role of certain determinant factors of tax morale in Spain will be analyzed through information provided by the Survey into Tax Morale in Spain, which had a remit that covered the entirety of the national territory. To this end, discrete choice models have been employed, and a particular relevance of a number of categorical variables, as well as some macroeconomic variables have been observed. The relevant role that socioeconomic variables play, such as the age and gender of each interviewee, is prominent and observable, as is the importance of other factors - such as that of the interviewee's having presented their income tax return or their belief that immigrants have to make contributions - in positively indicating the interviewee's level of tax morale. It is also observed that, in regions with a higher GDP per capita, a lower rate of unemployment or the greater strength of the construction sector, the level of tax morale is considerably lower than the mean.  相似文献   

2.
An explanation for tax morale based upon a simple model of psychological costs that depend on the perceived legitimacy of public policies is introduced. It is shown that empirically observed low levels of tax evasion can be explained even for a risk-neutral taxpayer with such a model. In a discussion of aggregate tax revenue, it is argued that tax revenue as a function of tax rates may differ fundamentally from the notorious Laffer curve. It is then necessary to look at the interaction of formal and informal institutions to predict the nominal tax rates chosen by a revenue maximizer.   相似文献   

3.
张大海 《经济经纬》2006,(4):158-160
随着《中华人民共和国信托法》的颁布实施,信托制度在我国得以以立法的形式予以确立。信托制度在我国社会经济发展中将起到越来越重要的作用。信托税制在信托制度中占据重要的地位,我国在这一方面还没有明确的法律规制。作者借鉴英美等发达资本主义国家成熟的信托税收理论,并结合国内信托法和税法的实际情况对信托税收法律制度进行一定的探讨。  相似文献   

4.
This paper studies the effects of mobilization for war on the development of fiscal capacity and the values of tax compliance (tax morale). We propose a dynamic setting where governments may invest resources to improve the efficiency of the fiscal apparatus and the citizens' tax morality in order to raise the necessary revenues for the defense against a threat (external or internal), and parents optimally choose to transmit their preferences of tax compliance to children. Despite fiscal capacity and tax morale are initially substitutes, we show how a dynamic complementarity may arise in equilibrium from a more efficient transmission of the values of tax compliance in countries with high fiscal capacity, and this may explain why they tend to move together over time. Under reasonable conditions, we obtain that the effect of a higher threat of war on the steady-state level of the culture of tax compliance is negative when fiscal capacity is relatively low, and positive when the latter is large. We show cross-country evidence based on war frequency, fiscal capacity, and tax morale that is consistent with the results of our theory.  相似文献   

5.
6.
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   

7.
王恒 《经济经纬》2004,(2):146-148
信托是从英美法系中移植到大陆法系中,由于各国文化和法律传统存在差异,对“信托”的描述和规定也有所不同,但都没有脱离信托财产独立性的基本理念。建立信托公示登记制度,既是信托财产独立性的必然要求,也是信托物权特性的必然体现。我国应考虑对有关信托公示登记的规定进行修正,以期既符合我国国情,又能与国际接轨。  相似文献   

8.
This study applies three different methods widely used in the literature to track changes in shadow economic activity in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macrolevel data. The second and third methods rely on micro level data from household surveys. Overall, we find evidence that the amount of income underreporting decreased in the years following the reform. The biggest change is observed for households headed by a farmer, followed by ‘other’ types of households where the head does not report any working status. Employed and self‐employed households appear very similar before the tax reform and show minimal adjustment in income reporting in the post‐reform period. Results, however, suggest that much of any difference may have come from increased enforcement efforts rather than rate changes.  相似文献   

9.
产业集群内企业间的信任是集群存在和发展的基础。珠江三角洲地区产业集群内信任机制经历了从重人情向重制度的演变。基于组织层面的视角,本研究提出了产业集群内信任的四种形成机制,包括关系机制、过程机制、商誉机制和制度机制。珠江三角洲特殊的信任文化造就了家族企业,而关系型信任却制约着家族企业,影响产业集群的升级。本文从信任的角度分析了珠江三角洲家族企业“只大不强”的原因,指出信任扩展对家族企业的创新发展和产业升级至关重要,并从实践的角度对产业集群建构信任提出建议。  相似文献   

10.
基于两部门增长模型,通过参数化和数值模拟估算了我国税收政策的宏观经济效应及公共资本拥挤性、资本利用效率和外部性对税收政策效应的影响。研究表明,降低资本所得税更有利于经济增长和福利水平改善;基于福利最大化视角,应对劳动进行补贴,对资本减税;公共资本拥挤性强化了资本所得税的减税效应,但不利于福利水平改善,对劳动所得税减税效应影响不大;公共部门资本生产效率和公共资本外部性对减税政策效应具有非对称性影响。  相似文献   

11.
与“依法治税”的强调相比,税收思想道德建设确实显得相形见绌。也正因为这样,我们依法治税尽管取得了一定的成绩,但离我们预期的目标却相差甚远。通过论证“德”在税收工作全过程(税收立法、税收征纳、税款使用)中存在的重要性来说明“以德治税”是对“依法治税”的支持和补充,从而要求我们在进一步强化依法治税的同时,必须倡导“以德治税”观念。  相似文献   

12.
取消农业税后的农民税收负担究竟怎样?从税收价格这一视角出发,对传统的税收负担理论提出了质疑并对税收负担进行了新的解释;对"税收价格"这一理论进行了说明,同时提出了基于税收价格视角的税收负担测量指标;对取消农业税之后的农民税收负担进行了测量,得出的结论是,税收价格视角下农民依然承担比较重的税收负担.  相似文献   

13.
张阳 《财经研究》2007,33(11):124-134
文章建立52期世代交叠生命周期税负归宿模型用以研究税制改革的税负在不同年龄人群之间的归宿。也即在考虑完全预期因素和消费者偏好的情况下,通过构建包括家庭、生产和政府三部门在内的方程组模型,来描绘出整个经济的均衡路径,并用此模型对我国税制改革对不同年龄人群福利的影响进行实证分析——计算我国增值税由生产型转为消费型和税制由流转税为主体税种转为以所得税为主体税种的两项最重要的税制改革对不同年龄人群福利的影响。  相似文献   

14.
论虚拟企业的信任机制   总被引:4,自引:0,他引:4  
邵炜 《技术经济》2006,25(6):105-107,99
信任机制是虚拟企业运作的重要基础。它可以有效减少虚拟企业运作的交易成本、降低经营风险、提高虚拟企业的反应能力与运作效率。从虚拟企业内部及其外部社会环境两个方面,通过建立虚拟企业成员共同愿景、建立合作信任文化、建立公平的利益分配机制、建立机会主义防范机制以及建立社会信任机制、降低信息的不对称性、培育良好的社会信任文化等手段构建虚拟企业的信任机制。  相似文献   

15.
本文探讨了消费者品牌体验对消费者品牌满意的影响,同时探讨了消费者品牌体验各维度之间的关系。品牌信任在消费者品牌体验对消费者品牌满意的影响中起中介作用。本文采用了结构方程模型。建议企业多增加品牌体验的措施以增加消费者的品牌体验,从而提升消费者对品牌的满意度。  相似文献   

16.
赵慧军 《经济管理》2006,(24):35-40
信任是员工在组织内实现知识共享的重要心理机制。本文通过对208个样本的基于认知的普遍信任和基于组织成员身份的组织信任的测量,证明了普遍信任与组织信任相互独立并存在一定程度的相关。通过回归分析,普遍信任中性善认知因素、组织信任中组织行为信任因素对于员工知识共享的意愿与行为有着更高程度的影响。从一个角度说明中国人不仅不缺乏普遍信任,而且与他人共享知识的行为也不完全以“情感关系”为特征。  相似文献   

17.
中国资源税问题研究与改革取向   总被引:5,自引:0,他引:5  
随着经济的不断发展,中国原有的资源税暴露出许多弊端,如资源税课税范围较窄、依据不合理、单位税额总体偏低、对级差收入调节不够等,中国资源税改革应在借鉴国外税制的基础上,扩大征税范围,提高税率和按量计征,强化资源节约和环境保护.  相似文献   

18.
This paper uses individual level data from the Japanese General Social Survey to examine how government size influences generalized trust. After controlling for the endogeneity of government size using instrumental variables, I found: (1) using all samples, government size is not associated with generalized trust, and (2) after splitting the sample into workers and non-workers, government size does not influence generalized trust for non-workers, whereas it significantly reduces generalized trust for workers. This suggests that workers, through their work experience, might have to face greater bureaucratic red tape coming from “larger government,” leading to negative externality effects on relationships of trust in the labor market.  相似文献   

19.
关于税收筹划的若干思考   总被引:4,自引:0,他引:4  
在我国,税收筹划逐步被有关人员所重视。纳税人要把握好税收筹划与偷税、避税的界限;纳税人可以从投资决策、融资决策和应纳的主要税种等方面进行税收筹划。  相似文献   

20.
电子商务在全球范围内的迅猛发展,一方面促进了中国经济的发展,开拓了新的税源,加快了税收征管系统的科学化、现代化;另一方面给沿袭多年的传统税收征管体制、税收原则、税收要素等带来了冲击和挑战。电子商务的税源监控可从信息不对称理论、宏观层面、微观层面制定相关政策和措施。  相似文献   

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