摘要
从税法的执行情况、地方税务机关征税成本与效率以及纳税人纳税成本与效率三个方面入手,提出了一个评价我国地方税收成本与效率的综合评价指标体系,利用层次分析法确定了各指标在指标体系中的重要性(权重),采用阀值法对数据进行无量纲处理,得到了评价地方税收成本与效率的综合评价指数,利用这一指数可以对各地区的税收成本与效率进行比较分析。
Considering the implementation of the tax law, the efficiency and cost of local taxes authorities, along with the cost and efficiency of the taxpayers, this paper proposed a comprehensive evaluauion index system to evaluate the cost and efficiency of local taxes in China. Using analytic hierarchy process （AHP） to confirm the importance of each index in the index system （weight）, with the threshold method to have non-dimensional processing, we got a comprehensive evaluation index which can make an evaluation on the cost and efficiency of local taxes. This index can be used in the comparative analysis on the taxes cost and efficiency of different districts.
出处
《系统工程》
CSCD
北大核心
2007年第11期124-126,共3页
Systems Engineering
关键词
纳税成本
成本与效率
层次分析法
Tax Cost
Cost and Efficiency
Analytic Hierarchy Process （AHP）
