纳税不遵从的因素分析  

An Analysis of Factors Affecting Tax-Noncompliance

作　　者：梁俊娇[1] 

机构地区：[1]中央财经大学税务学院,北京100081

出　　处：《新疆财经》2008年第4期63-66,共4页Finance & Economics of Xinjiang

摘　　要：一个企业可能会由于不了解税法规定哪些收入需要申报、哪些支出可以税前扣除或无意漏记了某些收入而导致了纳税不遵从。本文主要从其表现形式上归纳了纳税不遵从的类型,并对纳税不遵从的原因进行了深入分析。An enterprise may not know the tax law regulating which income should be collected and which expense should be deducted before taxing, or omit certain income unintentionally so that tax - noncompliance may be resulted. This paper summarizes the types of tax - noncompliance from the perspective of its performance and analyzes its cause profoundly.

关 键 词：纳税不遵从 类型 原因分析 

分 类 号：F810.42[经济管理—财政学]