摘要
对于不法纳税人的偷税问题 ,应从纳税人作为“经济人”、“社会人”、“道德人”三个角度出发 ,分析偷税行为产生的深层次原因 ,在此基础上采取诸如加强税务制度与队伍建设、提高惩罚成本、建立公平的税收体系、培养纳税人纳税道德、用税收信息化手段建立舆论监督机制等相应措施 ,借以对不法纳税人的偷税行为进行治理。
To resolve the problem of tax evasion, we should analyze its' reasons from regarding the tax payers as three aspects: such as: “economic man ', “sociality man 'and “moral man'. Then expounds some suggestions such as enhancing the tax administration, raising the punishment cost of the tax evasion, setting up the equitable tax system, cultivating the taxpayers' morality to control and diminish the tax evasion.
出处
《经济与管理》
2004年第12期32-34,共3页
Economy and Management
关键词
偷税行为
纳税人
预期收益
taxes evasion
taxpayer
prospective yield
