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实施型个人所得税税收流失的因素分析
Factor Analysis of Personal Income Tax Loss
【摘要】 本文就实施型个人所得税税收流失的各种因素 ,通过经济计量学的方法进行数理分析 ,对纳税人的偷逃税行为运用博弈论进行分析 ,并针对各种影响因素提出相应的控制和改进建议。
【Abstract】 With reference to the various factors in determining implementation-type personal income tax loss, this paper presents an econometric analysis of tax evasion within the framework of game theory, and puts forward some proposals for checking and improvement in accordance with the factors.
【关键词】 实施型;
个人所得税;
税收流失;
因素分析;
【Key words】 implementation type; personal income tax; tax loss; factor analysis;
【Key words】 implementation type; personal income tax; tax loss; factor analysis;
- 【文献出处】 贵州财经学院学报 ,Journal of Guizhou College of Finance and Economics , 编辑部邮箱 ,2002年02期
- 【分类号】F812.42
- 【被引频次】10
- 【下载频次】193