Show simple item record

dc.contributor.author刘强
dc.date.accessioned2017-11-14T02:14:32Z
dc.date.available2017-11-14T02:14:32Z
dc.date.issued2006-03-15
dc.identifier.citation税务与经济(长春税务学院学报),2006,(02):47-49
dc.identifier.issn1004-9339
dc.identifier.otherSWYJ200602009
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/145690
dc.description.abstract在我国的税收实践中,虽然纳税人是导致税收流失最主要的方面,但由于征税人方面的原因而导致的税收流失也不容忽视。运用预期效用理论,对税务人员的违规行为进行建模分析的结果表明,应加强对税务人员的管理,以防止和减少因税务人员的违规所导致的税收流失。
dc.description.abstractIn tax practice activities,the taxpayer is the main factor that causes tax loss,but the tax collector is another factor caused tax loss that cannot be neglected.The article applies the expected utility theory and analyzes the behavior of the tax collector by building a model after a brief comment on a simple model.In the end,the article put forward some suggestions that avoid and reduce the tax loss caused by tax collector.
dc.language.isozh_CN
dc.subject预期效用理论
dc.subject税收行为
dc.subject税收流失
dc.subject税收管理
dc.subjectthe expected utility theory
dc.subjecttax behavior
dc.subjecttax loss
dc.subjecttax management
dc.title一个基于征税人视角的税收流失模型
dc.title.alternativeA Model of Tax Loss about the Tax Collector
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record