越权减免税实证研究

仅仅从应然的视角研究越权减免税缺乏充分说服力,只有对其进行实证研究方能为如何应对提供解决思路。作者考察了改革近年来越权减免税与经济发展的关系,并且对取消越权减免税的情况进行了实证研究,认为:越权减免税现象存在一定的合理性,单纯取消越权减免税效果并不明显,只能在法治和分权视野下统筹考虑方能解决问题。

Empirical Study on Unauthorized Tax Reduction or Exemption

The study on unauthorized tax reduction or exemption merely from the angle of view of application is less persuasive.However,empirical study may provide solution.By investigating the relationship between unauthorized tax reduction or exemption and economic development since reform and empirical study on cancellation of unauthorized tax reduction or exemption,the author considers that the phenomenon is relatively rational and pure cancellation does not effect obviously.It may only be solved through comprehensive consideration under the circumstances of rule by law and decentralization.