摘要
税收流失削弱税收的国民收入弹性和边际增长倾向。为提高财政收入比重，振兴国家财政，必须加强税收流失研究，堵塞税收泄露黑洞。我国税收实现机制中存在制度缺陷，诸如市场制度不健全、财政分配制度不均衡、征管制度缺乏法治等，这些问题的存在造成我国税收的流失。为此，必须加强基本制度的优化建设。
Abstract The tax wastage weakens the national income flexibility of taxation and marginal increase.In order to improve fiscal income,invigorate the national finance,the research about the tax wastage should be made,the tax loophole should be blocked.Therefore,the optimum establishment of the basic principles must be reinforced and an effective realization machanism of taxation must be built up.
出处
《税务与经济》
CSSCI
北大核心
1998年第3期16-19,共4页
Taxation and Economy
