| 税收流失不良效应分析 |
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| 引用本文： | 敖汀. 税收流失不良效应分析[J]. 郑州经济管理干部学院学报, 2008, 0(2) |
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| 作者姓名： | 敖汀 |
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| 作者单位： | 辽宁税务高等专科学校科研处; |
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| 摘 要： | 税收流失是各国政府共同面临的一个富有挑战性的问题,也是国内外专家学者普遍关注的热点问题。税收流失不仅影响了国家的财政收入,而且损害了国家税法的权威性与实施效果,导致政府经济信息失真,误导政府经济决策,增加政府宏观调控难度,影响市场资源配置,破坏市场经济秩序,从而对我国的经济发展和社会进步产生不利的影响。
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| 关 键 词： | 税收流失 宏观调控 市场经济 税收管理 财政收入 |
The Harmful Effects of the Loss of Tax Revenue |
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| AO Ting. The Harmful Effects of the Loss of Tax Revenue[J]. JOurnal of Zhengzhou Economics & Management Institute, 2008, 0(2) |
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| Authors: | AO Ting |
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| Affiliation: | AO Ting(Science , Research Section,Liaoning Taxation College,Dalian 116023,China) |
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| Abstract: | Loss of tax revenue is a challenging issue that all governments face,which is also the hot issues that is followed with experts' interest.Tax loss not only affects the country's fiscal revenue,but also undermines the authority and implementation results of national tax laws,which leads to lack fidelity of economic information,and the government's economic policy-making is misled,the difficulty of macro-control is increased,the market allocation of resources and undermining market economic order are affected... |
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| Keywords: | tax loss macro-control market economy tax administration finance income |
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