论新形势下抗税行为的成因及其防范方略  

On the Reasons of Refusal to Pay Taxes in the New Situation and the Prevention Strategies

作　　者：马克和[1] 

机构地区：[1]铜陵学院,铜陵244000

出　　处：《中央财经大学学报》2002年第8期53-56,共4页Journal of Central University of Finance & Economics

摘　　要：抗税是指以暴力威胁方法拒不纳税的一种违法行为。本文主要分析了新形势下抗税行为的具体表现和主要特征 ,从内部和外部两方面剖析了抗税行为的成因 ,并据此提出一些防范措施。Refusal to pay taxes refers to the illegal practice of taxpayers who reject to pay taxes by violence or threat. This article mainly analyzes the specfic expression and major characteristics of refusal to pay taxes in the new situation, probes into the reasons of refusal to pay taxes from both internal and external spects and puts forward some prevention strategies.

关 键 词：抗税行为 税收 成因 防范方略 

分 类 号：F810.42[经济管理—财政学]