纳税遵从的国际借鉴及其在我国的适用探讨  

Paying tax's international reference and its practice in China

作　　者：梁芬[1] 

机构地区：[1]厦门大学财政系,福建厦门361005

出　　处：《特区经济》2006年第7期39-41,共3页Special Zone Economy

摘　　要：纳税人的遵从程度直接影响税法实施的有效性,影响税款流失程度。在我国现阶段,分析导致纳税人不遵从的因素,制定相应的激励机制,提高纳税遵从度,对税务机关正确行使税务管理权,有效遏制税款流失有着现实的意义。The taxpayer complies with the degree direct influence tax law implementation the validity, affects the tax money to drain the degree. In our country present stage, the analysis causes the factor which the taxpayer does not comply with, formulates the corresponding drive mechanism, enhances the tax payment to comply with, correctly exercises the tax affairs authority to the tax affairs institution, effectively contains the tax money to drain has the reality significance.

关 键 词：纳税遵从 纳税不遵从 激励相容 

分 类 号：F812.42[经济管理—财政学]