从制度经济学角度分析税收流失原因（Analysis of the reasons of tax revenue loss from the angle of Institutional Economics）.docVIP

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从制度经济学角度分析税收流失原因（Analysis of the reasons of tax revenue loss from the angle of Institutional Economics）.doc

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从制度经济学角度分析税收流失原因（Analysis of the reasons of tax revenue loss from the angle of Institutional Economics）

从制度经济学角度分析税收流失原因（Analysis of the reasons of tax revenue loss from the angle of Institutional Economics） Analysis of the reasons of tax revenue loss from the angle of Institutional Economics Analysis of the reasons of tax revenue loss from the angle of institutional economics 2009-02-03 21:17:30 Abstract: the loss of tax revenue is a worldwide problem, this paper tries to seek the reason from another point of view, from the perspective of institutional economics is divided into three aspects of formal and informal constraints and implementation mechanism to analyze the causes of serious tax evasion in China, provides a theoretical basis for the comprehensive treatment of tax evasion in china. Key words: tax evasion; formal restraint; informal restraint; implementation mechanism Abstract: The tax revenue outflow is the various countries common difficult problem, this article attempts from another angle to seek it to have the reason, divides into the official restraint, the unofficial restraint and the implementation mechanism three aspects from the system economics angle analyzes our country tax revenue outflow serious reason, to govern our country tax revenue outflow to provide the rationale comprehensively. Key, word:, Tax, revenue, outflow; Official restraint; Unofficial restraint; Implementation mechanism Preface Tax evasion is a common problem facing all countries in the world, and its causes can be said to be manifold. This article attempts to find out the causes of the system from the perspective of the system. First, the definition of tax revenue loss Before exploring the reasons for the loss of tax revenue, it is necessary to define the loss of tax revenue. Although the use of the concept of tax evasion is very frequent, however, there is no uniform definition of the meaning of this word at home. On the basis of reviewing the opinions of scholars and practitioners in China, the author thinks that tax evasion can be understood from two aspects, narrow sense an