发展中国家逃税行为研究综述  

A Research Review on Tax Evasion in Developing

作　　者：何代欣[1,2] 周赟媞 朱钰凤 HE Daixin;ZHOU Yunti;ZHU Yufeng

机构地区：[1]中国社会科学院财经战略研究院 [2]中国社会科学院大学

出　　处：《国际税收》2023年第4期63-71,共9页International Taxation In China

基　　金：国家自然科学基金面上项目“积极财政政策松弛地方政府借款约束的理论机制、趋势预测及管控策略”(项目编号:71973149)的阶段性研究成果。

摘　　要：逃税问题一直受到各国税收征管部门的普遍重视。对经济欠发达、收入结构不均衡、政府管理能力较弱的发展中国家来说,其面临的逃税问题更加严峻。本文系统梳理了国内外对发展中国家纳税人逃税行为的相关研究,分析造成的危害,并比较不同税制、不同纳税人类别下的逃税行为。The problem of tax evasion has always been paid attention to by tax administrations of various countries.For developing countries with underdeveloped economies,unbalanced income structures and weak government management capabilities,the problem of tax evasion is even more serious.This paper systematically sorts out the research on tax evasion behavior of taxpayers in developing countries at home and abroad,analyzes the harm caused,and compares tax evasion under different tax systems and taxpayer categories.

关 键 词：逃税行为 发展中国家 纳税人 

分 类 号：F810.42[经济管理—财政学]