| 税收征管效率综合评价指标体系研究 |
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| 引用本文： | 臧秀清,许楠.税收征管效率综合评价指标体系研究[J].燕山大学学报(哲学社会科学版),2005,6(4):57-60. |
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| 作者姓名： | 臧秀清 许楠 |
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| 作者单位： | 燕山大学,经济管理学院,河北,秦皇岛,066004 |
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| 基金项目： | 本研究成果受河北省科技厅资助(项目号为03457233D-2) |
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| 摘 要： | 税收征管效率是评价税务机关工作效果的主要指标,而评价指标体系的确定是科学评价税收征管效率的基础和重点。本文分析了税收征管效率的内涵及外延,通过实证建立了税收征管效率的综合评价指标体系。
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| 关 键 词： | 税收征管效率 综合评价 指标体系 |
| 文章编号： | 1009-2692(2005)04-0057-04 |
| 修稿时间： | 2005年5月20日 |
A Study on the Index System of Evaluation on Efficiency of Tax Collection and Management |
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| ZANG Xiu-qing,XU Nan.A Study on the Index System of Evaluation on Efficiency of Tax Collection and Management[J].Journal of Yanshan University:Philosophy and Social Sciences Edition,2005,6(4):57-60. |
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| Authors: | ZANG Xiu-qing XU Nan |
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| Abstract: | Efficiency of tax collection and management is a necessary choice for scientific evaluating the work of revenue departments,and thus an evaluation index system makes the foundation and major concern of this scientific evaluation.This paper begins with the connotation and denotation of the efficiency of tax collection and management and aims at an integrated evaluation index system through empirical demonstration. |
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| Keywords: | efficiency of tax collection and management integrated evaluation index system |
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