Imperfect Detection of Tax Evasion in a Corrupt Tax Administration

This article models the imperfect detection of tax evasion motivated by the existence of a corrupt tax administration. Consistent with previous literature, fines and audit probabilities both have a positive effect on compliance. Moreover, the model shows that they have a negative effect on the bribes paid to corrupt tax officials. More corruption decreases compliance levels, giving honest auditors incentives to work harder to detect evasion. Giving inspectors a share of the detected evasion (tax farming) makes auditors work harder; however, increasing their wages reduces their exerted effort to discover evasion. Higher compliance can as well be achieved by hiring more efficient inspectors.     

规范完善增值税之我见

本文具体分析了我国现行增值税存在的问题和不足,主要有对增值税概念的质疑、小规模纳税人、重复征税、征税范围偏窄、计算麻烦5个方面.为了使我国的增值税形成完整的课征体系,应尽快实行消费型增值税;完善纳税人认定标准,保护增值税制度;扩大增值税的征收范围.     

电子商务冲击国际税收

电子商务的蓬勃发展使传统的税制面临新的挑战,随着我国加入世贸组织,经济对外开放程度的的扩大以及电子商务在国内的兴起,对我国的电子商务涉税问题进行研究显得尤为必要.本文在分析电子商务对税制造成冲击的基础上,提出了我国相应的应对策略.     

Business Ethics: The State of the Art

This review examines the literature on workaholism in organizations. Although the topic of workaholism has received considerable attention in the popular press, relatively little research has been devoted to increasing our understanding of it. Workaholism is acknowledged to be a stable individual characteristic, though how it is distinguished from other characteristics is often unclear. The review addresses the following areas: types of workaholics, definitions of workaholism, measures of workaholism, the prevalence of workaholism, validating job behaviors, antecedents of workaholism, work outcome consequences, health consequences, extra-work satisfactions and family functioning, evaluating workaholism components, possible gender differences, reducing workaholism and future research directions. Research programs begun by Robinson and his colleagues and by Spence and Robbins, though having different emphases, serve as useful starting points for future research efforts.     

The Redistributive Effects of the Tax Wedge in Italy

Abstract. This paper presents an original data set of microdata on the tax wedge in Italy, obtained by using the microsimulation model ITAXMOD, developed at ISPE (Institute for Studies on Economic Planning). These data are used to measure the components of the tax wedge and their burden on the total cost of labour at the individual level. The results have been aggregated across income brackets, socio-economic groups and sectors of employment. These data are the necessary preliminary input for any redistributive analysis and in addition they make the available data for Italy comparable with those of other countries. Scant attention has been paid up to now to the redistributive aspects of the tax wedge, since most analyses are based on the income of the “average production worker” which is far from an ideal standard for comparison. The computation of the tax wedge for different brackets of total labour cost has been explored in two ways. The first is related to the differing weights of the components of the tax wedge on cost of labour and no particular hypothesis has been made about the incidence of these components. The results show that the burden of personal income taxation and of social security contributions is very high even for wage-earners in the lowest brackets (in 1992, the estimated tax wedge is more than 44% of total labour cost even in the second decile of the labour cost). That might discourage both labour supply and labour demand across the entire spectrum of deciles of cost of labour. The second line of research studies the incidence of personal income taxes and employees' social security contributions on gross earnings, under the maintained hypothesis that these two components of the tax wedge are shouldered by the employees.     

基于新企业所得税法税收优惠政策下的纳税筹划

新企业所得税法于2008年1月1日起执行,新税法对原税收优惠政策进行适当调整,将企业所得税以区域优惠为主的格局,调整为以产业优惠为主、区域优惠为辅的新的优惠格局.企业应潜心钻研新的企业所得税法,用好用足政策给予的优惠条件,对企业进行纳税筹划,在筹划中创造经济效益.     

浅析土地增值税的纳税筹划技巧

房地产开发企业的税费中,土地增值税占有较大的比重,它税率高、税负重,房地产开发企业可以通过合理合法调整收入额和扣除项目金额来减低增值额,采用较低税率等方法进行纳税筹划,从而降低税负.     

资产负债表债务法下资产、负债的计税基础问题探究

2006年颁布的新企业会计准则有关所得税核算要求企业采用"资产负债表债务法"核算其递延所得税."资产负债表债务法"的关键问题是确定资产、负债的计税基础,资产、负债的计税基础确定了,其暂时性差异也就确定了,相应地,递延所得税资产或递延所得税负债的确认、计量也就迎刃而解了.本文针对资产、负债计税基础的确定进行了探讨.     

上市公司抗震救灾捐赠的税收考量

汶川地震发生之后,众多上市公司都以各种形式表示了对灾区人民的关注和同情.上市公司在第一时间通过捐款和捐物的形式,表示了对灾区人民的支持,对抗震救灾活动的有利进行提供了及时的帮助.然而,由于上市公司所涉及的行业、捐赠形式和捐赠途径的不同,上述捐赠行为可能对公司所得税和流转税造成不同的纳税调整影响.本文拟对此种影响进行比较分析,使得企业在奉献爱心之时,减少不必要的纳税调整负担.     

完善石油企业所得税的思考

石油企业作为我国的纳税第一大户,其税制问题一直备受关注,新企业所得税法及实施条例的出台,在一定程度上减轻了石油企业的负担,但对石油企业而言,依然存在一定的不合理性.本文指出了目前石油企业所得税存在的主要问题,并提出了完善石油企业所得税的政策建议.     

The Ethics of Management Research: An Exploratory Content Analysis

Management academics have tended to rely on ethics codes developed by social researchers in related fields to inform their research practice. The point of this paper is to question whether this remains a viable approach in the current climate that is characterized by a significant increase in ethical regulation across the social sciences. We suggest that management researchers face ethical issues of a different nature to those most frequently confronted by other social science researchers, and argue for more explicit acknowledgement of contextual factors involved in management research. An exploratory analysis of the content of ethics codes formulated by nine social scientific associations is undertaken to identify the main ethical principles they cover and to analyse their underlying ethical tone. Drawing attention to the principle of reciprocity, which is found in very few codes, we suggest that an ethics code could be used to formulate new ways of thinking about management research relationships. Despite the risk that ethics codes may encourage instrumental compliance with minimal ethical obligations, we suggest they also have the potential to reflect a more aspirational agenda. The development of an ethics code for management research should therefore be seen as a potentially worthwhile project.     

企业社会责任与企业伦理关系分析

企业社会责任与企业伦理是何关系既是一个理论问题,也是一个现实问题。跳出仅仅从概念视角分析文献中实际采用的定义的局限,提出“3+2”的分析框架,即从三个视角(基本概念、学科领域和社会运动)、两个层面(现实层面和理论层面)分析企业社会责任和企业伦理的关系。分析表明:企业社会责任概念与企业伦理概念之间的关系,不同于企业社会责任领域与企业伦理领域之间的关系,也不同于企业社会责任运动与企业伦理运动之间的关系;同样是企业社会责任和企业伦理概念之间、领域之间和运动之间的关系,现实层面的关系和理论层面的关系也有差异;企业社会责任和企业伦理既非互不相干,亦非完全等同,也不是简单的一个包含另一个的关系,而是既有区别,又有联系的关系。     

我国高新技术企业所得税纳税筹划研究

我国高新技术企业所得税纳税筹划作为企业财务管理的有机组成部分,贯穿于纳税人从战略管理到日常生产经营的方方面面,是一项庞大而系统的工程,它要求筹划人能够充分了解纳税人的各项涉税经济行为,从而时筹划方案应用以后产生的涉税收益可以作出正确的评估,以及对筹划中提供的纳税模式的运行效率及其被税务机关认可的程度有准确的把握,这要求筹划人有理论基础和实践经验.节税原理、市场供求平衡原理及有关法律法规、税收优惠政策为高新技术企业所得税筹划提供了广阔空间,本文通过采用规范研究和实证研究相结合的方法对实际案例进行了剖析,按照高新技术企业进行所得税筹划的理论、法律依据及运用一定的筹划方法,通过筹划前后的对比,阐述了筹划在企业理财中的重要作用.     

增值税转型及其对企业的影响

随着增值税税收政策由生产型转变为消费型,企业购买固定资产时支付的增值税税款,不再计入固定资产成本,而是确认为进项税额,抵扣当期的销项税额.该政策的实施将对企业的税收负担、盈利能力和投资规模产生积极的影响.