| 税制复杂性与税收遵从成本关系探讨 |
| |
| 引用本文： | 薛菁.税制复杂性与税收遵从成本关系探讨[J].科学．经济．社会,2010,28(1):54-57. |
| |
| 作者姓名： | 薛菁 |
| |
| 作者单位： | 上海财经大学公共经济与管理学院,上海,200433 |
| |
| 摘 要： | 复杂的税制推动税收遵从成本的增加，税收遵从成本的存在又影响了税制的既定目标的实现程度．两者间的相互作用使得税制的最优复杂水平不断下降。面对着日益复杂的税制和巨额的税收遵从成本，简化税制成为现实的选择，在各国学者和各国政府的不懈努力下，有了一些值得借鉴的建议与做法。
|
| 关 键 词： | 税制 税收遵从成本 复杂性 |
Discussion about the Relationship between Tax System Complexity and Compliance Costs |
| |
| XUE Jing.Discussion about the Relationship between Tax System Complexity and Compliance Costs[J].Science Economy Society,2010,28(1):54-57. |
| |
| Authors: | XUE Jing |
| |
| Institution: | School of Public Economics and Administuration/a>;Shanghai University of Finance and Economics/a>;Shanghai 200433/a>;China |
| |
| Abstract: | Tax system complexity improves tax compliance costs and tax compliance costs also influence the realization of given objectives to complex tax system.The interface of the two reduces the optimal level of complexity.Facing more complex tax system and large compliance costs,realistic choice is to simplify tax system.We have some feasible suggestion and measurements with the unremitting efforts of researchers and government in many countries. |
| |
| Keywords: | tax system tax compliance costs complexity |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
