摘要
大数据已经被各界广泛接受。从来源上看,主要包括宏观的社会经济、中观的行业和区域以及微观的市场主体等实际运行数据。除此之外,日益增长的经济学实验数据也不容忽视。笔者认为这也是重要的大数据来源,将大数据的分类拓展到实验数据是大数据促进税收遵从从实践到实验层面的发展。本文整理归纳了随机实地实验提供大数据的特点、步骤和前景,并基于四川达州市的有奖发票实践,探索了通过实验数据拓展对税收遵从的认识,并提出了进一步利用包括实验数据在内的大数据促进税收遵从的若干具体设想。
As a widely accepted concept,big data includes macroeconomics data,industrial and regional data,and micro enterprises data.With the rapid development of experimental data,the author believes that the experimental data is also an important source of big data which will represent the trend of spreading from operational research to experimental method.The paper summarizes the characteristics,steps and future of big data provided by random field experiment.Based on the prizeoffered invoice project in Dazhou,Sichuan province,the paper explores how to improve tax compliance through experimental data and provides relevant policy suggestions.
出处
《国际税收》
CSSCI
北大核心
2019年第9期71-75,共5页
International Taxation In China
关键词
大数据
随机实地实验
税收遵从
Big data
Random field experiment
Tax compliance
