浅析我国税收流失问题  

On the problem of tax loss in China

作　　者：陈阳[1] 关丽娟 

机构地区：[1]辽宁税务高等专科学校财务处,辽宁大连116023 [2]大连园林花木公司,辽宁大连116001

出　　处：《辽宁税务高等专科学校学报》2005年第5期10-11,共2页Liaoning Taxation College Journal

摘　　要：税收流失是困扰世界各国经济的共同难题。它直接导致国家财政收入的减少,造成政府宏观调控功能弱化、收入分配不公、市场价格扭曲,进而导致不公平竞争,扰乱了市场经济的正常运行。从我国税收流失的大致规模、经济影响、产生原因三个方面进行分析,为治理这种现象探索有效的途径。Tax loss is a common issue bothering various economies in the world. It results in the decrease of government revenue, weakens the regulating function of government for the national economy and leads to income inequality, distortion of market price and furthermore the unfair competition. This paper tries to find out the way to solve these problems by analyzing the size of the tax loss, its impact on the economy and the reasons.

关 键 词：税收流失 地上经济 地下经济 GDP 

分 类 号：F810.423[经济管理—财政学]