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1.
文新宇 《贵州民族学院学报》2005,2(5):47-49
文章通过苗族家族场域中的一件离婚纠纷,分析了农村家族在解决纠纷方面的作用及弊端,认为在没有法律传统的乡土社会,可以允许宗族组织的力量来解决纠纷,让家族继续在农村纠纷的解决中发挥作用,但同时也认识到由于国家法律资源的不足与农村人们法律意识的落后,也使家族成了人们规避法律的场所。因此,目前,引导好家族在解决纠纷方面发挥作用并避免它成为人们规避法律的场所,就变得十分紧迫和必要。 相似文献
2.
国外生态税实践及其对我国可持续发展建设的启示 总被引:5,自引:0,他引:5
初步探讨了生态税在可持续发展中的作用,认为对于正在实施可持续发展战略的中国来说,课征生态税是实现这个战略的重要手段。 相似文献
3.
Different tax systems, and their impact on work motivation and tax compliance are significant issues in contemporary political and economic debates. The proportional feature of a flat tax system is assumed to lead to higher performance, while the fairness of the redistributive progressive tax system is assumed to result in higher tax compliance. However, empirical findings on the topic are inconclusive. Both work performance and tax compliance under different tax systems were examined in an experiment, with special attention devoted to the effect of a change in tax systems. A flat tax system was supposed to induce greater work performance, whereas a progressive tax system was expected to increase tax compliance based on fairness perceptions, allowing for the opposite effect due to higher complexity. Furthermore, it was assumed that performance and tax payments would be influenced by motives of self-interest. The design included 20 rounds with a real-effort task in each round, determining participants’ experimental income. Participants (N = 191) made decisions about their tax payments from round-to-round in four different experimental conditions: (1) a flat tax system, (2) a progressive tax system, (3) starting with a flat and changing to a progressive, and (4) starting with a progressive and changing to a flat tax system. Results indicate higher work performance in a progressive system. However, a change from a progressive tax system to a flat system led to increased tax compliance. 相似文献
4.
While neoclassical economic theory sheds insight into the way that audit rates and penalty rates interact when individuals decide to declare income for taxation, it predicts far lower levels of compliance than observed levels of compliance. This paper analyses experimental responses to explore a dynamic interaction between audit and penalty rates as individuals learn how to comply with taxation. It compares the responses of subjects in experiments with responses that are predicted when individuals rely on an adaptive learning process (that offers information feedback about decision payoffs). This comparison suggests that learning is an important consideration when explaining differences between predicted and observed levels of tax compliance. 相似文献
5.
本文对基层民主自治进程中乡村计划生育政策落实的困境及出路进行了探讨。基层民主自治是我国的一项基本政治制度,实行基层民主自治是发展中国特色社会主义民主政治的重要内容。但是在乡村推行基层民主自治的过程中,乡村计划生育政策的落实陷入一些困境,这些困境集中表现为计生政策与村民生育愿望、与村委会选举、与社会保障体系、与利益导向机制及与其它相关部门和政策的冲突与矛盾。鉴于此,本文相对应地提出了加强宣传教育、完善村民自治、健全社会保障体系、健全舆论导向机制以及加强政策的同向性与协调度等对策建议,以期推动计划生育政策在乡村进一步落实。 相似文献
6.
Using country-level data from 2003–2014, we examine the association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpayers in each country) and tax compliance (measured as business executives’ perception of tax evasion). Our hypothesis is that compliance increases until a certain auditing level is reached, and decreases beyond that level (i.e., an elevated auditing level backfires). In line with our expectation, the results of a series of tests indicate that there is a U-shaped association between auditing and tax evasion. We discuss how a potential backfiring effect may depend on the extent to which compliance is voluntary. 相似文献
7.
8.
完善我国个人所得税制的思考 总被引:1,自引:0,他引:1
个人所得税是调节国家与个人利益分配关系的重要杠杆,随着我国经济的快速发展、居民收入水平的大幅提高,个人所得税将是一项最有前途、最有发展潜力的税种。但我国个人所得税政策不尽人意,执行起来既失公平,又欠效率。文章分析了我国个人所得税制存在的问题,提出了相应的对策。 相似文献
9.
在美国外交领域里,关于国会与总统间权力纷争的诉讼不断,法院却不愿涉足,往往采用政治问题原则、成熟性原则等加以规避。其原因在于司法部门尊从政治机构的惯例、固守权力分立的立国之本,以及对政治问题原则的盲从。然而这种规避行为却饱受质疑。随着司法部门的能动发展,这一状况势必有所改观。 相似文献
10.
中小企业税务筹划探析 总被引:3,自引:0,他引:3
汪娇柳 《贵州大学学报(社会科学版)》2006,24(2):69-71
税收作为国家宏观经济调控的手段,调控作用愈来愈明显,为企业税务筹划提供了施展的空间,尽管中小企业税务筹划的主观愿望是为减轻税负,客观上却促进了中小企业在国家税收杠杆引导下,走优化产业的道路,反过来,对完善税法又起到了促进作用。使中小企业正视税务筹划、区分偷税、漏税以正确选择合法的税务筹划方法。 相似文献