| 关于中国税收征管优化的几个基本问题的探讨--新制度经济学视角下的思考 |
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| 引用本文： | 刘大平. 关于中国税收征管优化的几个基本问题的探讨--新制度经济学视角下的思考[J]. 经济与管理, 2005, 19(5): 102-106 |
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| 作者姓名： | 刘大平 |
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| 作者单位： | 西南财经大学,财税学院,四川,成都,610074 |
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| 摘 要： | 税收征管影响着税收制度的有效运行。长期以来,对税收制度的研究忽视了税收征管因素,但税收征管现实存在并发挥巨大作用。本文从新制度经济学的视角对税收征管进行了理论上的分析,并结合中国的实践,提出了具体的税收征管优化路径选择。
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| 关 键 词： | 税收征管 税制优化 新制度经济学 |
| 文章编号： | 1003-3890(2005)05-0102-05 |
| 修稿时间： | 2004-12-20 |
Discussions on Some Basic Problems of Optimizing the Tax Levy in China--Considerations under the Angle of New System Economy |
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| LIU Da-ping. Discussions on Some Basic Problems of Optimizing the Tax Levy in China--Considerations under the Angle of New System Economy[J]. Economy and Management, 2005, 19(5): 102-106 |
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| Authors: | LIU Da-ping |
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| Abstract: | The effective operating of tax institution is influenced by tax levy. But for a long time, the research of tax levy has been ignored though its huge effect. The author analyzed tax levy from the angle of "new institution economy " ,and combined the practice of China to achieve the optimized path. |
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| Keywords: | tax levy new institution economy |
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