| 税收流失原因的制度经济学分析 |
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| 引用本文： | 尹淑平.税收流失原因的制度经济学分析[J].广东技术师范学院学报,2006(1):45-48. |
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| 作者姓名： | 尹淑平 |
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| 作者单位： | 广东技术师范学院财经系 广东广州510665 |
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| 摘 要： | 税收流失是世界各国共同的难题,本文试图从另一个角度寻求其产生原因,从制度经济学的角度分为正式约束、非正式约束和实施机制三个方面来分析我国税收流失严重的原因,为全面治理我国税收流失提供了理论基础。
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| 关 键 词： | 税收流失 正式约束 非正式约束 实施机制 |
| 文章编号： | 1672-402X（2006）01-0045-04 |
| 收稿时间： | 2005-01-10 |
| 修稿时间： | 2005年1月10日 |
Institutional Analysis of the Reason of Tax Losing |
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| Yin Shuping.Institutional Analysis of the Reason of Tax Losing[J].Journal of Guangdong Polytechnic Normal University,2006(1):45-48. |
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| Authors: | Yin Shuping |
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| Institution: | Dept. of Finance, Guangdong Polytechnic Normal University, Guangzhou 510665, China |
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| Abstract: | Tax losing is commence problem to the countries of the world.In this thesis the author tries to find another angle to explain the reason why tax losing exists in China.The author makes institutional analysis of the phenomenon of tax losing in China from three directions that are formal restriction,informal restriction and implementing system.And the analysis provides basis for solution to tax losing. |
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| Keywords: | tax losing formal restriction informal restriction implementing system |
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