(三)税收遵从成本的定义及分类 1.税收遵从成本的定义 税收遵从成本(Tax compliance costs)在很多税收成本和税收征管方面的 研究文章都有涉及,如被称之为“奉行成本”、“服从成本”,甚至有时提到的“纳 税成本”其实和...
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我国企业纳税人的税收遵从成本研究-毕业论文参考网 关键词:企业纳税人;税收遵从成本;税收流失 [gap=887]Key words:enterprise taxpayers;tax compliance costs;tax loss
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net costs of tax compliance 税收遵从净成本
Of course, introducing new taxes is rarely popular, particularly not during a recession, even if the tax option would be more efficient and have lower compliance costs.
当然,在衰退期间增加薪税种不太讨人喜欢,即使这项税种更有效率,而且有更低的实施成本。
The problem of tax evasion is also faced by our country, but few studies are conducted in the associated filed of compliance costs.
我国目前同样也面临税收流失问题的困扰,但是相关的研究几乎没有涉及到遵从成本的问题。
The growing severity of tax evasion contributes to the concerns of compliance costs by these countries.
各国对税收遵从成本的关注与税收流失现象日益严重不无关系。
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