【作者】 刘艳；

【导师】 李航星；

【作者基本信息】 四川大学 ， 财政学， 2005， 硕士

【摘要】 税收流失问题是近几年来税收领域研究的一个不容忽视的问题。税收流失困扰着税收,威胁着国家的经济秩序、经济安全和经济发展,已经成为导致各国财政困难的重要影响因素。国家税收流失严重是长期困扰社会而久久未能根治的顽症,如何治理税收流失一直为世界各国的政府和经济学者所关注。在我国,由于财税体制正处于改革和创新阶段,还存在着许多不尽人意之处,因此我国的税收流失问题较为突出,值得研究。 本文围绕如何减小并控制税收流失规模为出发点,在总结和借鉴前人有关税收流失问题研究成果的基础,对我国税收流失及其经济影响进行一系列的探讨和研究。该文遵循理论联系实践、定性与定量相结合的研究思路。笔者为了使所研究的问题在统一、明确的定义和范围内进行,首先对税收流失概念的外延和内涵进行界定,指出我国具体存在的税收流失类型。然后根据目前所能得到的有关数据资料,运用地下经济规模估测法和税收收入能力估测法对我国近年来的税收流失规模进行了简单的估测,估测结果让国人触目惊心。紧接着分析规模如此巨大的税收流失给我国经济社会秩序带来的重大影响,主要从经济秩序和社会秩序两个方面的影响讨论,围绕税收流失如何影响经济的运行展开分析。具体体现在对财政收入、劳动就业、收入分配、资源配置和宏观调控等存在哪些影响以及如何影响等方面的探讨。其次探讨税收流失的存在原因,以便为税收流失治理对策的设计提供了科学依据。在研究我国税收流失的成因时,笔者从制度经济学的角度对其进行深入地分析影响我国税收流失现象的制度性因素。从解释税收流失、内在制度、外在制度与实施机制等一般定义入手,然更多还原

【Abstract】 The serious tax losing has become a significant problem in our country, which results in a lot of adverse affect including the tax revenue loss, financial regulation, arranging of resource and macroscopic control. So this paper focuses on discussing the negative impact of tax -losing in our country and put forwards some suggestion to reduce tax-losing.Based on the researches of other domestic and foreign scholars, the paper mainly revolves around how to control the scale of tax losing and divides six sections. The first section and the second section elaborate the conception of tax-losing and introduce several tax-losing in our country. The third section presents the calculating results and quantitative analysis the size of tax-losing, to prove the necessarily of enhancing and guiding the research of restraining tax-losing. It is one of the main sections in the article.An objective of the fourth section of the paper is to analyze how the tax losing confuses resource allocation and income distribution, as well as threatens the social equality and stability. This section is very important of all paper. Another aim of this section is to point out the tax-losing is not only an economic problem, but also the political and social issue. Therefore the government must pay more attention to the issues. In view of institution economics, the author deeply explores the reasons of tax-losing in following chapter. It is a creative angle to analyze the elements.In the last part of the section, some suggestion and countermeasures of controlling tax-losing are put forward. It is presented that the government should take the policy-fulfilling costs and rationality into account. The ultimate aim of the paperis to pose some feasible suggestion for controlling tax-losing.更多还原