摘要
在我国经济高速发展的同时,我国的税收遵从问题不容乐观,偷税、漏税、逃税等税收不遵从的行为一直屡见不鲜。通过分析税收遵从的现状,从纳税风气、税收征管水平和税务宣传几个方面进行阐述,从税收制度、税收征管、纳税环境和纳税人主观因素四个大方面分析我国税收遵从的影响因素,从税收制度、税收效率、税收环境和市场监督四个方面提出相关建议。
With the rapid development of China’s economy,the problem of tax compliance in China is not optimistic.Tax evasion,tax evasion,tax evasion and other tax non-compliance behaviors have been common.Through the current situation of tax compliance,this paper expounds from four aspects of citizens’tax awareness,tax atmosphere,tax collection and management level and tax publicity,and analyzes the influencing factors of tax compliance from four aspects of tax system,tax collection and management,tax environment and subjective factors of taxpayers This paper puts forward relevant suggestions from four aspects of tax environment and market supervision.
作者
王雨露
李登明
WANG Yu-lu;LI Deng-ming(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《经济研究导刊》
2022年第30期91-93,共3页
Economic Research Guide
关键词
税收遵从
影响因素
相关建议
tax compliance
influencing factors
relevant suggestions
