| 我国税务稽查政策的实证研究 |
| |
| 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(哲学社会科学版), 2005, 27(6): 13-16 |
| |
| 作者姓名： | 魏朗 潘敏虹 |
| |
| 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 |
| |
| 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。
|
| 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： | 2005-11-05 |
An Empirical Analysis of Tax Audit Policy in China |
| |
| 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 |
| |
| Authors: | WEI-Lang PAN Min-hong.College of Economy Jinan University.School of Management Jinan University Guangzhou China |
| |
| Affiliation: | WEI-Lang~1,PAN Min-hong~21.College of Economy,Jinan University2.School of Management,Jinan University Guangzhou 510632,China |
| |
| 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. |
| |
| Keywords: | tax audit random-selection policy weighted least square |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
