| 税收水平的影响因素研究综述 |
| |
| 引用本文： | 尹吉明.税收水平的影响因素研究综述[J].长江大学学报(社会科学版),2012(3):37-39,192. |
| |
| 作者姓名： | 尹吉明 |
| |
| 作者单位： | 东北财经大学财政税务学院 |
| |
| 摘 要： | 税收水平的影响因素分为经济因素、政府因素、税收制度和宏观经济政策因素。对这些因素的作用机理进行分析,可以对税收水平的影响因素有一个系统、全面的认识,为合理税收水平的判断及政策制定提供参考。
|
| 关 键 词： | 税收水平 经济因素 政府因素 税收制度因素 宏观经济政策因素 |
Research on Influential Factors of the Level of Taxation |
| |
| YIN Ji-Ming.Research on Influential Factors of the Level of Taxation[J].Journal of Yangtze University:Social Sciences,2012(3):37-39,192. |
| |
| Authors: | YIN Ji-Ming |
| |
| Institution: | YIN Ji-Ming (Institute of Finance and Taxation,Northeast University of Finance and Economics,Dalian Liaoning 116023) |
| |
| Abstract: | The influential factors of taxation can be divided into factors of economy,government,taxation system and macro-economic policy. The analyses into the action mechanism of these factors bring about a systemic comprehension on the influential elements of taxation level,and thus provide with scientific references to rational judgment of the taxation level and to reasonable policy-making. |
| |
| Keywords: | level of taxation economic factors governmental factors taxation-system factors macroeconomic policy factors |
| 本文献已被 CNKI 等数据库收录！ |
