税收流失的国际存在、表现形式及规模估测  

Draining on tax's would-round existing、expression form and scale estimating

作　　者：李恒光[1] 

机构地区：[1]青岛大学,山东青岛266071

出　　处：《武汉市经济管理干部学院学报》2002年第2期23-27,共5页Journal of Wuhan Economic Administration Cadre's College

摘　　要：税收流失是世界各国普遍存在的现象 ;税收流失有不同的表现形式 ;用税收流失规模估测的收支差异法可以测估出我国税收流失的规模。First this paper explained that the drain on tax is a would-round generally phenomenon;Then analysed the different expression forms of drain on tax;finally using the method of income and expense unbalance which can be used to estimate the scale of drain on tax,estimated the scale of drain on tax in our country.

关 键 词：税收流失 表现形式 规模估测 中国 世界 收支差异法 税收流失规模 

分 类 号：F810.42[经济管理—财政学]