逃税规模的衡量  

Measurement of Size of Tax Evasion

作　　者：张德勇[1] 

机构地区：[1]中国社会科学院财政与贸易经济研究所,北京100836

出　　处：《中央财经大学学报》2004年第1期8-12,共5页Journal of Central University of Finance & Economics

摘　　要：逃税造成了政府财政收入的减少,因而政府理所当然地关心社会中的逃税程度,而且逃税程度的大小也代表了一国税务机关税收征管成效的高低。因此从这个意义上讲,对逃税规模的衡量就显得必要了。不过,由于纳税人的逃税行为是隐蔽的,故很难对逃税规模进行直接有效的衡量,尽管如此,还是存在一些方法从侧面去测算一国的逃税规模的。Tax evasion makes government revenue reduce, so government naturally focuses on the degree of tax evasion in society, and the degree of tax evasion implies the effectiveness of a county's lax administration. In this sense, measuring the size of tax evasion is necessary. However, given taxpayer tax e-vasion is concealed, it is difficulty to directly measuring the size of tax evasion effectively; but even so, there are some methods to indirectly measuring the size of a country's tax evasion.

关 键 词：逃税 逃税规模 纳税遵从 

分 类 号：F810.42[经济管理—财政学]