税收领域违法犯罪研究  

A Study on the Illegal and Criminal Offence in the Field of Taxation

作　　者：郜树智[1] 陈荣[1] 冯建平[1] 黄桂香[1] 

机构地区：[1]江西财经大学

出　　处：《当代财经》1997年第11期15-19,61,共6页Contemporary Finance and Economics

基　　金：国家社科基金

摘　　要：本文在透视分析当前税收领域违法犯罪的现状、特征和成因的基础上。The paper aims at describing and analysing the current situation,main features of illegal and criminal offence in the field of taxation as well as its contributing factors.Ten controlling countermeasures are also presented in the paper.

关 键 词：税收 违法犯罪 执法 财政 中国 

分 类 号：F812.42[经济管理—财政学]