| 反避税政策的溢出效应及效能系数分析 |
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| 引用本文： | 吴鑫涵.反避税政策的溢出效应及效能系数分析[J].涉外税务,2008(9). |
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| 作者姓名： | 吴鑫涵 |
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| 作者单位： | 北京市地方税务局第二稽查局,北京,100029 |
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| 摘 要： | 反避税政策的制定和调整不仅会对税务稽查、税收征管工作带来冲击和变化,也会对整个国家的经济带来深远的影响。因此,反避税政策的评价值得认真研究和思考。本文对反避税政策的溢出效应进行分析,同时运用反避税政策效能系数对遏制过度避税的三种政策进行评价
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| 关 键 词： | 评价标准 过度避税 溢出效应 反避税政策效能系数 |
An Analysis on the Spillover Effects of and Performance Coefficients for Anti-tax -avoidance Policies |
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| Xinhan Wu.An Analysis on the Spillover Effects of and Performance Coefficients for Anti-tax -avoidance Policies[J].International Taxation In China,2008(9). |
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| Authors: | Xinhan Wu |
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| Abstract: | The formulation and adjustment of anti-tax-avoidance policies may not only bring about changes and challenges for tax inspection, tax collection and administration, but also exert a far-reaching impact on the whole economy. Therefore, the evaluation criteria for anti-tax-avoidance policies are worthy of careful deliberation. This paper analyzes the spillover effects of anti-tax-avoidance policies and evaluates three kinds of such policies by using some performance coefficients. |
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| Keywords: | Evaluation criteria Excess tax avoidance Spillover effect Performance coefficient for anti-tax-avoidance policy |
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