我国逃税规模的测算及其经济影响分析  

Calculation of the Size of Tax Evasion in China and Analysis of Its Effects on Economy

作　　者：易行健[1] 杨碧云[2] 易君健[2] 

机构地区：[1]湘潭大学商学院,湖南湘潭411105 [2]浙江大学经济学院,浙江杭州310013

出　　处：《财经研究》2004年第1期29-30,33-40,共10页Journal of Finance and Economics

摘　　要：准确地把握逃税规模是对选税的经济影响进行分析的前提和基础,本文运用现金比率法对我国自1985年到2002年地下经济规模和因地下经济导致的逃税规模进行了测算。同时,还估算了我国地上经济中存在的逃税规模,通过对二者的合并,计算出了我国逃税的总体规模。在此基础上,本文从三个方面着重分析了我国逃税对整个经济的影响:一是逃税对财政收入与GDP的效应,二是逃税的资源配置效应.三是逃税的收入分配效应。最后本文还对我国逃税的治理提出了若干对策建议。Accurate estimation of tax evasion size is a precondition and basis of analyzing its effects on economy. Employing the method of cash ratio, the paper estimates underground economy size and tax evasion size caused by underground economy from 1985 to 2002 in China. It also estimates the size of tax evasion in opening economy and estimates the total size of tax evasion in China by combining the two. On this basis, the paper analyses the effects of tax evasion on economy from three aspects: the effects of tax evasion on government's income and GDP, the effects of tax evasion on resource collocating and on income distribution.

关 键 词：逃税 地下经济 现金比率法 相关系数 

分 类 号：F810.42[经济管理—财政学]