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近30年来,世界上越来越多的国家通过实施税收赦免以达到增加本国税收或促使本国居民将非法转移到海外的资金回迁本国的目的。①本文对美国等目前实行税收赦免政策的国家进行了实证分析,并检验了构成税收赦免的各种因素对税收收入总量的影响,结论是税收赦免的频繁使用容易使纳税人产生依赖,从而降低税收赦免政策的效力,而且它需要严密的税收征管制度以及税收赦免之后更加严厉的税收惩罚制度加以配套,因此,一国在选择税收赦免政策时要保持审慎的态度。
In the past 30 years, more and more countries in the world have implemented their tax pardon to achieve their goal of increasing their own tax revenue or urging their residents to illegally relocate overseas funds to their home countries. ①This paper conducts an empirical analysis of the current implementation of the tax pardon policy in the United States and other countries and examines the impact of various factors that constitute tax pardon on the total tax revenue. The conclusion is that the frequent use of tax pardon tends to make taxpayers dependent and therefore Reduce the effectiveness of the tax amnesty policy, and it requires a rigorous tax administration and a tougher tax-punitive regime after tax amnesty, so one country should be cautious in its choice of tax amnesty policy.