VAT fraud, in which tax is charged as part of a transaction but not surrendered to any government, has long been a problem in the market.
增值税欺诈一直是该市场的一个问题，它是指税赋已经作为交易的一部分征收，但并未向任何政府上缴。
Meanwhile, we analyse the cause of the effect of securities transaction stamp tax on the stock market volatility.
同时，我们对证券交易印花税调整导致股价波动性的效应进行了成因分析。
In the impact of securities transaction tax on stock market fluctuations, there are a lot of controversies between domestic and foreign scholars.
有关证券交易税收对证券市场波动性的影响，国内外学者存在着较大的分歧。
Some scholars believe that levying securities transaction tax or raising the tax rate will increase transaction costs, curb speculation, and reduce market volatility, and vice versa.
有的学者认为，课征证券交易税或提高证券交易税的税率能增加交易成本，抑制投机，降低市场的波动性；反之，则刺激过度投机行为，扩大股市波动的幅度。
Some scholars believe that levying securities transaction tax or raising the tax rate will increase transaction costs, curb speculation, and reduce market volatility, and vice versa.
有的学者认为，课征证券交易税或提高证券交易税的税率能增加交易成本，抑制投机，降低市场的波动性；反之，则刺激过度投机行为，扩大股市波动的幅度。
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