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91.
法轮功邪教是当代中国社会有机体的"毒瘤",但它的出现也暴露了社会中存在的问题.批判只是初级和表层的,透析现象背后的社会心理及其所反映的社会问题,对于阻断接受邪教的心理契机更为重要.由于病痛挫折和社会转型过程中的受挫都可能成为依附法轮功的心理契机,建立完善的医疗保障体系和社会福利制度,建设健康的社区文化,分析法轮功练习者受挫的具体原因并采取相应措施,方能有效阻断接受邪教的心理契机. 相似文献
92.
何先鹰 《武汉大学学报(人文科学版)》2001,54(4):454-460
1927年"八七”会议之后到抗日战争前夕为土地革命时期,这一时期的主要任务是建立工农革命政权,解决农民土地问题.为了解决行政经费和战争经费,在根据地设置了农业税制,农业税是根据地税收的一个重要来源,它对各革命根据地财政的稳定和军队的供给起了重要的保障作用 相似文献
93.
张建新 《湛江师范学院学报》2000,21(4):96-100
1851年初,澳洲发现黄金,闻讯而来的淘金者蜂涌而入,掀起了一场震惊世界的“淘金热”。面对数以万计的淘金者,澳洲各殖民区政府适时成立了金矿管理委员会,派遣金矿管理委员前往各大矿区加强管理,并颁布了有关条例,初步建立起临时性的金矿管理制度,既增加了政府的税收,又有效地保障了矿区的社会秩序。 相似文献
94.
对企业实行债转股的思考 总被引:2,自引:0,他引:2
启动财务杠杆给企业带来的效益一直是理论界关注的焦点.本文所介绍的是在西方较为流行的两种对启动财务杠杆实行馈转股的企业进行效益分析的理论模型.第—种模型强调资本成本在债转股中的重要性,认为企业制订是否实行债转股的决策依据就是对企业破产成本,委托代理成本和无形资产成本的评估.而对投资者来说,在投资中选择持债还是持股也依据他们对委托代理成本和无形资产的评估.第二种模型则建议企业在启动资本杠杆实行债转股中注重对风险的规避.
对于中国国有企业实行的债转股,本文以为它在所有制、市场条件及社会经济制度背景等方面具有完全不同的性质.但我们仍可以利用财务杠杆的工作原理将国有企业的债务转为股份公开上市交易,以实行中国国有企业的民营化,减轻企业的债务负担,同时减少国有银行的呆坏帐. 相似文献
95.
Deborah Knirsch 《Review of Managerial Science》2007,1(2):151-165
In public economics, effective tax rates (ETRs) are often used to measure the combined effects of tax rates, tax bases, and
the time effect of taxation. Until now, the modelling of comparable figures for revealing tax effects and tax-induced distortions
is not solved satisfactorily. This paper derives an ETR approach based on neutral tax systems. In contrast to traditional
measures of ETRs, the neutrality-based ETR discloses preferential or discriminatory taxation of investments regardless of
their pre-tax rate of return. Moreover, comparing different ETRs exposes the degree of tax-induced investment distortions.
相似文献
Deborah KnirschEmail: |
96.
The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network. It develops a model in which taxpayers possess a range of individual characteristics – including attitude to risk, potential for success in self-employment, and the weight attached to the social custom for honesty – and make an occupational choice based on these characteristics. Occupations differ in the possibility for evading tax. The social network determines which taxpayers are linked, and information about auditing and compliance is transmitted at meetings between linked taxpayers. Using agent-based simulations, the analysis demonstrates how attitudes and beliefs endogenously emerge that differ across sub-groups of the population. Compliance behaviour is different across occupational groups, and this is reinforced by the development of group-specific attitudes and beliefs. Taxpayers self-select into occupations according to the degree of risk aversion, the subjective probability of audit is sustained above the objective probability, and the weight attached to the social custom differs across occupations. These factors combine to lead to compliance levels that differ across occupations. 相似文献
97.
This study employs a laboratory experiment to explore the joint effect of income source (earned versus endowed) and decision context (tax versus nontax) on tax compliance behavior. During the experiment, subjects faced various income levels and made multiple reporting decisions. The results indicate that overall compliance is not significantly affected by the interaction of income source and context. However, this joint effect influences the relationship between income level and compliance and how compliance behavior evolves over time. In both cases, the treatment group with earned income in a tax context displays behavior that is distinct from the other three groups. 相似文献
98.
Kirchler, Hoelzl, and Wahl (2008) presented with the so-called ‘slippery slope’ framework a new approach to understand tax compliance. The slippery slope approach supposes two routes to tax compliance: deterrence of tax evasion by audits and fines on the one hand, and building a trusting relationship with taxpayers by services and support on the other hand. In this paper, the slippery slope framework is formalized by assuming two groups of taxpayers: compliance-minded and evasion-minded persons. Defining reaction functions for persons of both groups with respect to coercive and persuasive power instruments of tax authorities, the typical slippery slope picture emerges that characterises the authorities’ work. As a consequence, both groups of policy tools are considered necessary to generate tax compliance. In addition to that, it is shown that coercive and persuasive power may be substitutes or complements to each other, depending of the parameters of the taxpayers’ reaction functions. As a further crucial determinant of tax compliance, the behaviour of the fellow citizens with respect to taxpaying is identified. 相似文献
99.
刘洁 《山西农业大学学报(社会科学版)》2011,10(1):30-34
随着2005年我国农村税费改革的全面展开,引发了一场涉及到全社会成员的利益分配关系调整的深刻社会变革,同时,这一变革也引发了基层干群关系的悄然变化,与以往的干群关系相比,表现出了许多新的特点。从此角度出发,分析了税费改革后影响农村农村干群关系的主要因素及其表现,并据此提出了进一步改善农村干群关系的对策。 相似文献
100.
取消农业税后农村公共产品主要提供主体间的博弈分析 总被引:1,自引:0,他引:1
全面取消农业税的改革对我国农村公共产品的提供过程产生了很大影响。农村公共产品的提供主体主要是中央政府、基层政府和农民。本文结合实践,对基层政府和农户以及农户和农户之间进行博弈分析,得出取消农业税后,如果没有必要的配套改革,农村公共产品的供给将严重不足的结论。并就问题的症结所在提出必要的政策建议。 相似文献