摘要
反避税政策的制定和调整不仅会对税务稽查、税收征管工作带来冲击和变化,也会对整个国家的经济带来深远的影响。因此,反避税政策的评价值得认真研究和思考。本文对反避税政策的溢出效应进行分析。
The formulation and adjustment of anti-taxavoidance policies may not only bring about changes and challenges for tax inspection, tax collection and administration, but also exert a far-reaching impact on the whole economy. Therefore, the evaluation criteria for anti-tax-avoidance policies are worthy of careful deliberation. This paper analyzes the spillover effects of anti-tax-avoidance policies and evaluates three kinds of such policies by using some performance coefficients.
出处
《涉外税务》
CSSCI
北大核心
2008年第9期22-25,共4页
International Taxation In China
关键词
评价标准
过度避税
溢出效应
反避税政策效能系数
Evaluation criteria Excess tax avoidance Spillover effect Performance coefficient for anti-tax-avoidance policy
