Show simple item record

dc.contributor.advisor童锦治
dc.contributor.author樊敬周
dc.date.accessioned2016-02-14T03:35:03Z
dc.date.available2016-02-14T03:35:03Z
dc.date.issued2008-10-10 15:25:34.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/40108
dc.description.abstract“任何税收征管的最终目的都是促进纳税人的自觉遵从”(SilvaniandBaer,1997)。近年来,我国在税收征管上引进税收遵从理论,采取了一些旨在提高税收遵从度的税收征管改革措施,取得了明显的收效。但是,在改革中还存在许多问题,税收遵从度不高,税收流失严重等现象依然存在。因此,如何从改善和提高税收遵从状况的角度来进一步研究我国的税收征管改革就成了理论和实践中需要迫切解决的问题。本文在前人研究的基础上,对我国税收遵从的现状进行了分析,指出了我国现行税收征管实践在税务机构设置、税源管理、税务稽查、税收法制管理和纳税服务等多个方面存在的问题及其对税收遵从的影响,通过比较借鉴世界上其它国家提高税收...
dc.description.abstract“A broadly accepted principle in tax administration is that the ultimate goal of any tax administration is to promote voluntary compliance.” (Silvani and Baer,1997). In recent years, Chinese government introduces tax compliance theory into the reformation of national tax administration aiming at promoting tax compliance and achieves remarkable results. However, many problems have been found durin...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=16895&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=17723
dc.subject税收遵从
dc.subject税收征管
dc.subject经验借鉴
dc.subjectTax Compliance
dc.subjectTax Administration
dc.subjectExperience Contrast and Reference
dc.title提高我国税收遵从度的税收征管制度研究
dc.title.alternativeA Study on the System of Tax Administration to Enhance the Level of Tax Compliance in China.
dc.typethesis
dc.date.replied2008-05-31
dc.description.note学位:经济学硕士
dc.description.note院系专业:经济学院财政金融系_财政学(含税收学)
dc.description.note学号:20051300813


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record