税收缺口问题研究述评  

Study on Tax Gap

作　　者：张伦伦[1] 朱妃[1] 

机构地区：[1]西南财经大学财政税务学院,四川成都611130

出　　处：《税务与经济》2012年第2期80-83,共4页Taxation and Economy

基　　金：西南财经大学"211"三期重点学科建设项目"公共品理论与公共财政建设";教育部人文社科一般项目(项目编号:11YJC790203)的资助

摘　　要：对税收流失的治理是提高税收收入的重要保证。税收缺口反映了税收流失的相对规模。从国外相关实证研究结果看,地下经济、纳税习俗及征管效率对税收缺口的大小具有非常重要的影响。我国的税收流失与这三个因素都具有非常密切的联系,应结合我国的实际情况,对上述三个因素对我国税收缺口的影响进行深入研究。The governance of tax revenue loss is an important guarantee for the increase of tax revenue.Tax gap indicates the relative scale of tax revenue loss.Based on the results of overseas relevant empirical research,underground economy,tax customs and efficiency of tax collection and administration could have an effect on tax gap.These three factors and tax revenue loss in China is closely linked.Therefore,it is important that a further indepth study should be conducted on the impact of these three factors on tax revenue according to the real conditions.

关 键 词：税收缺口 地下经济 纳税习俗 征管效率 

分 类 号：F810.42[经济管理—财政学]