文章基本信息

标题：Tax Evasion, Taxation Inspection and Net Tax Revenue: from an Optimal Tax Administration Perspective
本地全文：下载
作者：Liu, Bing
期刊名称：Journal of Computers
印刷版ISSN：1796-203X
出版年度：2011
卷号：6
期号：9
页码：1799-1804
DOI：10.4304/jcp.6.9.1799-1804
语种：English
出版社：Academy Publisher
摘要：These Tax evasion has always been an important topic to tax theory researchers and the department of government. However, existing research results are confined to the unilateral action of taxpayers, neglect the interaction between the tax declaration and taxation inspection. This paper, from an optimal tax administration perspective, builds a general equilibrium model, in which, taxation inspection cost, net tax revenue and taxpayers personal expected utility maximization, are included, to analyze the interaction between the tax declaration and taxation inspection. Then it proposes some policies and proposals about taxation inspection.
关键词：tax evasion; taxation inspection; net tax revenue