| 我国税务稽查政策的实证研究 |
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| 引用本文： | 魏朗,潘敏虹.我国税务稽查政策的实证研究[J].暨南学报,2005,27(6):13-16. |
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| 作者姓名： | 魏朗 潘敏虹 |
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| 作者单位： | 暨南大学经济学院;暨南大学管理学院,广东,广州,510632 |
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| 摘 要： | 不同的税务稽查政策对纳税人不遵从的影响是不同的,随机稽查政策能发挥税收稽查的威慑作用,而优先对最不遵从纳税人进行的非随机稽查政策具有较高的效率。通过运用加权最小二乘法,检验出我国1996~2002年税务稽查执行的是非随机政策,并在此基础上提出了纳税人不遵从方程。
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| 关 键 词： | 税务稽查 随机政策 加权最小二乘法 |
| 文章编号： | 1000-5072(2005)06-0013-04 |
| 修稿时间： | 2005年11月5日 |
An Empirical Analysis of Tax Audit Policy in China |
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| WEI-Lang,PAN Min-hong.College of Economy,Jinan University.School of Management,Jinan University Guangzhou ,China.An Empirical Analysis of Tax Audit Policy in China[J].Journal of Jinan University,2005,27(6):13-16. |
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| Authors: | WEI-Lang PAN Min-hongCollege of Economy Jinan UniversitySchool of Management Jinan University Guangzhou China |
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| Institution: | WEI-Lang~1,PAN Min-hong~21.College of Economy,Jinan University2.School of Management,Jinan University Guangzhou 510632,China |
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| Abstract: | Tax audit policy may have an effect on the decision of taxpayer's noncompliance. Random-selection policy will have a deterrent effect,while the nonrandom-selection policy,in which the tax audit agency is able to select the taxpayers with the higher level of noncompliance first,rises the efficiency of auditing.This paper develops a specification that can use the WLS to test and adjust for nonrandom sample selection. |
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| Keywords: | tax audit random-selection policy weighted least square |
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