摘要
本文在相关文献分析基础上,结合税收理论与实践对税收收入质量进行了创新界定,探索构建了税收收入质量的主要影响因素模型,并利用我国1995-2013年的相关数据进行了实证检验,最后有针对性地提出进一步提升我国税收收入质量的建议。
On the basis of relevant literatures, combining theory and practice of tax, this paper makes an innovative definition of quality of tax revenue and explores and builds a model of main influencing factors of the quality of tax revenue. The paper makes an empirical test of the model using the relevant data （1995-2013） in China. Finally, the paper puts forward a few points to further enhance the quality level of tax revenue of the country.
出处
《税务研究》
CSSCI
北大核心
2015年第12期29-33,共5页
关键词
税收收入质量
影响因素
实证分析
Quality of tax revenue
Influencing factors
Empirical analysis
