论文部分内容阅读
纳税人会造成税收流失,政府同样也会。他们的动机都是自身利益的最大化,他们的行为都会导致税收收入的减少,并产生其他负面影响。相对而言,政府型税收流失问题所带来的社会负面影响更大。这种税收流失问题的形成涉及到一国的政治体制、经济体制以及财政体制等多方面的因素。针对这些问题作者建议:(1)加快政治体制的改革与创新;(2)进行彻底的公共预算改革;(3)完善分税制以及规范政府对市场的管理。
Taxpayers will cause tax losses, the government will also. Their motivation is to maximize their own interests, their behavior will lead to a decrease of tax revenue, and have other negative effects. In contrast, the negative impact of government tax losses is even greater. The formation of this tax loss problem involves many aspects such as the political system, economic system and financial system of a country. The authors propose to these questions: (1) to speed up the reform and innovation of the political system; (2) to conduct a thorough public budget reform; (3) to improve the tax-sharing system and regulate the government’s management of the market.