黑龙江省税收流失:理论、模型与估测——收支差异法原理与应用  

Tax Losses in Heilongjiang:Theory,Model and Estimate——Principle and applies of Income and Experses Difference Follows

作　　者：蔡德发[1] 李兰[1] 金瑛[1] 

机构地区：[1]哈尔滨商业大学财政与公共管理学院财税科研所,黑龙江哈尔滨150028

出　　处：《哈尔滨商业大学学报（社会科学版）》2008年第2期3-6,10,共5页Journal of Harbin University of Commerce:Social Science Edition

基　　金：黑龙江省教育厅人文社科基金项目(55195431)

摘　　要：税收流失是困扰社会发展的一个重大问题,它不仅会影响一国政府的财政收入,而且还会导致政府经济信息失真、误导政府经济决策、挑战国家税法的权威性。因此,通过研究税收流失理论、构建模型对黑龙江省税收流失规模进行模拟估测,从而有效地为贯彻和实施税收精细化管理提供理论支撑。Tax losses is a important issue that perplex the development of social, its Not only be able to affect budgetary income of a government , but also lead to economic information lack fidelity of government, Mislead the government economy decision -making , challenge the authority of tax law. Therefore, in order to provide Theory basis of Carrying out tax Refinement administration, we should estimate Tax losses simulation of our province through Building a model.

关 键 词：税收流失 地下经济 收支差异法 估测 

分 类 号：F810.422[经济管理—财政学]