| 地方政府在税收领域中的寻租行为及治理对策 |
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| 引用本文： | 周立华.地方政府在税收领域中的寻租行为及治理对策[J].江苏科技大学学报(自然科学版),2005,5(2):35-39. |
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| 作者姓名： | 周立华 |
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| 作者单位： | 江苏省审计厅,投资审计处,南京,210009 |
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| 摘 要： | 税收领域寻租行为的参与者不仅包括税务机关和纳税人,地方政府也已成为其中的参与者,给经济发展带来严重危害。要根本上消除税收领域中寻租现象,建立良好的税收环境,必须依法办事,进行科学全面的治理。
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| 关 键 词： | 地方政府 税收领域 寻租现象 治理对策 |
| 文章编号： | 1673-0453(2005)02-0035-05 |
| 修稿时间： | 2005年3月2日 |
Rent-seeking Behavior of Local Government in the Area of Taxation and Its Treatment Measures |
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| ZHOU Li-hua.Rent-seeking Behavior of Local Government in the Area of Taxation and Its Treatment Measures[J].Jiangsu University of Science and Technology:Social Science Edition,2005,5(2):35-39. |
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| Authors: | ZHOU Li-hua |
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| Abstract: | The participants of rent-seeking behavior in the area of taxation include not only tax authorities and tax payers but also local governments. It brings serious harm to the economic development. To eliminate the rent-seeking phenomenon in the area of taxation and build up good taxation environment, we must handle affairs according to laws and take scientific and all-sided treatment. |
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| Keywords: | local government area of taxation rent-seeking phenomenon treatment measures |
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