纳税人权利与我国税收遵从度的提升  

On Safe Guarding the Right of Taxpayer to Promote Tax Compliance in China

作　　者：王玮[1] 

机构地区：[1]中国社会科学院财政与贸易经济研究所

出　　处：《税务研究》2008年第4期70-74,共5页

基　　金：国家社会科学基金资助项目(批准号07CJY054)的阶段性研究成果

摘　　要：纳税人权利的缺失与我国税收遵从程度不高有着直接的关联。仅仅从加强税收征管的角度入手来提升税收遵从度,虽然会取得一定的效果,但却不可能从根本上解决纳税人的税收不遵从问题,也无助于提高政府征税和用税遵从程度。全面确立纳税人的各项权利并使之切实得到保障,对提升我国现阶段的税收遵从度有着至关重要的作用。The lack of taxpayer＇s rights associates directly with the lower tax compliance in China. To promote the tax compliance, it is necessary to start with the strengthened tax collection, and this does achieve some effects, but it＇s impossible to solve such problem thoroughly. All-around establishment and conscientious safeguarding of taxpayer＇s rights shall play a critical role in promoting China＇s tax compliance at the current stage.

关 键 词：纳税人权利 税收遵从 政策选择 

分 类 号：F812.42[经济管理—财政学]