税务公开的国际借鉴与建议  

A Comparative Analysis on Publicity of Tax Affairs

作　　者：杨志宏 易维国 黄河舟 

机构地区：[1]重庆市万州区国家税务局,重庆404000

出　　处：《涉外税务》2008年第2期59-62,共4页International Taxation In China

摘　　要：随着政务公开的进一步深化,我国在税务公开方面已取得了一些经验。但是由于主客观等多方面因素的影响,税务公开仍然存在一些不足。本文通过对瑞典、美国、韩国政务公开实施情况的分析,并结合我国现实,提出了完善我国税务公开的具体建议。With the deepening process of publicity of government affairs, experiences have been accumulated in publicity of tax affairs. However, there still exist some shortcomings in this field due to subjective and objective reasons. Based on analysis of experiences of publicity of government affairs in Sweden, USA and Korea, this paper proposes some concrete measures to improve the publicity of tax affairs.

关 键 词：政务公开 税务公开 借鉴借鉴 中国 瑞典 美国 韩国 

分 类 号：F812.42[经济管理—财政学] F811.4