摘要
二十世纪后期西方国家发生了大规模的逃税风潮。在委托代理理论框架下,文章分析了这股逃税风潮的政治性原因、特征、后果以及西方国家普遍采取的对策,并在此基础上,论证了和谐税收的理念及其政治意义,提出了建构我国和谐税收关系的政策建议。
In the late -20th century, a massive storm of tax resistance rolled around western countries. Using the theoretical framework of principal - agent, this paper analyzes its political causes, characteristics and results as well as the countermeasures which those states had taken. On this basis, the author discusses an idea of harmonious tax and its political value. At the end, he puts forward some policy recommendations on founding a harmonious taxing mode in china.
出处
《中国行政管理》
CSSCI
北大核心
2010年第3期108-111,共4页
Chinese Public Administration
基金
国家社会科学规划课题“基于预算国家建设的我国反腐败模式完善研究”(09BZZ012)
教育部2009年度人文社会科学规划课题“行政集权与财税分权体制下政府间关系的潜规则化问题研究”成果之一
浙江财经学院财政学省重点研究基地、行政管理学省重点学科资助
关键词
西方国家
政治性逃税
和谐税收
western countries, political tax resistance, harmonious tax
