税收不确定性的形成、测度及其影响研究  

Research on the Formation,Measurement and Influence of Tax Uncertainty

作　　者：李华[1] 宋帅 刘金东[1] Li Hua;Song Shuai;Liu Jindong(School of Economics,Shandong University,Jinan 250100,P.R.China)

机构地区：[1]山东大学经济学院,济南250100

出　　处：《山东大学学报（哲学社会科学版）》2021年第5期174-184,共11页Journal of Shandong University(Philosophy and Social Sciences)

基　　金：中国博士后科学基金第66批面上项目“企业涉房投资的行为模式、内在逻辑及影响研究”(2019M662381)。

摘　　要：近年来,税制的频繁调整和征管力度的刻意操控都使得税收不确定性的问题日益突出,税收不确定性严重影响了营商环境的稳定公平。基于此,通过梳理国内外税收不确定性的相关文献,从税收政策和税收负担两个不同口径总结和评述税收不确定性的概念界定、形成原因、测度方法及其影响,进而通过对比国内当前的研究空白和相比国外已有研究进展的不足,提出未来在研究对象界定、测度方法选取、影响机理求证等方面的研究展望。In recent years,the frequent adjustment of tax reform and the deliberate manipulation oftax collection and management have made the problem of tax uncertainty more and more prominent,which has also affected the stability and fairness of the business environment.The purpose of thispaper is to comb tax uncertainty related literature at home and abroad,to summarize and review theconcept definition,forming reason,measurement methods and impact of tax uncertainty from twodifferent dimensions of tax policy and tax burden,and to put forward the prospects of research in thefuture by comparing the research at home and abroad.

关 键 词：税收不确定性 税收不确定测度 营商环境 

分 类 号：F812.42[经济管理—财政学]