摘要
税收是经济的手段和社会的手段,但更多的是出于社会均衡发展的目的;税收是利他主义的,逃税则是利己主义的;边际逃税倾向与收入高低有明显的关系,逃税的风险也与其收益成正比,逃税被查处并受到惩罚的概率是政策的函数.收入公平合理性问题与税负公平合理同样是重要的治理因缘,治理逃税就成为一个全球性的课题。
Taxation, as a means of achieving economic and social purpose, contributes more to the balanced development of the society. Taxation is altruistic, while in contrast, taxation - evasion is egoistic. There is an obvious correlation between marginal taxation - evasion tendency and income level. Positive correlation between the risk of taxation - evasion and the benefit from it can be found in the reality, and the probability of investigating and pun- ishing due to taxation - evasion is the function of the policy. Also, the rationality of fair - income and fair - taxation should be considered in dealing with taxation - evasion. And the settlement of taxation - evasion becomes an international issue.
出处
《湖南商学院学报》
2007年第6期74-78,共5页
Journal of Hunan Business College
基金
湖南省社会科学基金课题(05YB95)
关键词
逃税治理
风险
概率模型
Settlement of taxation -evasion
Risk
Probability model
