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我国征税成本现状及其影响因素的实证研究 被引量:8

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摘要 近年来我国征税成本问题备受各界关注,本文在深入分析我国征税成本的现状,并对我国征税成本影响因素进行实证研究的基础上,提出了我国征税成本结构优化的基本原则和思路。
作者 孟春 李晓慧
出处 《财政研究》 CSSCI 北大核心 2015年第11期96-103,共8页 Public Finance Research
基金 北京市教育委员会共建项目 北京市会计类专业群(改革试点)建设项目 中央财经大学2011协同创新重点培育项目"注册会计师行业发展"项目专项资助
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