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91.
利益衡量在税法中的应用——以个人所得税为视角 总被引:1,自引:0,他引:1
陈兴华 《云南大学学报(法学版)》2006,19(4):47-51
利益衡量是指对发生冲突的各种利益进行估量后,考虑应置重于哪一方利益的一种思考方式。在税收领域,国家与纳税人、纳税人与纳税人、追求社会利益最大化与维护私人财产权以及税法与其他法律之间冲突的协调是税法的重要课题。广泛的利益冲突为利益衡量在税法中的应用提供了契机,利益衡量为探讨税法中各利益主体之间利益的平衡协调提供了一种方法。 相似文献
92.
西方发达国家在开发落后地区,实现区域经济协调发展的过程中,不但重视运用市场这只“看不见的手”进行调节,而且特别注意采取特殊的有利于缩小地区差距的区域发展财税政策,依靠市场和政府干预的办法加速对边远落后地区的开发,消除区域发展差异。作为借鉴,我国财税政策要适当调整,从而更好地贯彻西部大开发战略。 相似文献
93.
税收刑事立法比较与我国税收刑事立法的完善 总被引:6,自引:0,他引:6
在对各国税收刑事立法进行比较和对我国现行税收刑事立法缺陷评析的基础上 ,我国的税收刑事立法应进行如下完善 :取消偷税罪的列举式和数额加比例式的立法方式 ,采取列举加概括式和单独数额式的立法方式 ;增设抗税罪的单位犯罪 ;增设税务代理人偷税犯罪 ;对于发票犯罪 ,按照行为方式的不同来构建法条 ,以压缩罪名。 相似文献
94.
群体的心理构成与人员的优化组合 总被引:1,自引:0,他引:1
群体的心理构成是群体成员的不同个性心理特征及其相互作用形成的人员组合类型。这种类型不仅繁多 ,而且还决定了群体的功能和组织状态。为此 ,人员的优化组合应注意 :根据群体的任务和目标 ,确定人员优化组合的基本原则和标准 ;提倡和谐互补的人员组合 ;协调那些不和谐 ,但可以互补的人员组合 ;全面考虑人员调配或重新组合的效果 相似文献
95.
In the present article, we empirically analyse a series of competing hypothesis that try to account for the considerable disparity in the tax burden between Swiss cantons. Three hypotheses focus on differences in spending levels: The first explains differences in the tax burden with differences in citizens' demand for government services. The second emphasizes the differences in efficiency between cantonal administrations, whereas the third insists on the more or less easy access to cantonal instruments of direct democracy. However, when confronted to the data, none of these three expenditure‐based hypotheses are confirmed by our cross‐sectional estimations. On the contrary, our regressions lend support to the hypotheses which highlights the differences in tax revenues between cantons. These results suggest that it is not differences in government spending which account for the disparity in cantonal tax levels, but differences in the cantonal endowment with resources. This indicates that some financial equalization on the cantonal level might strengthen the equity of Switzerland's tax system. 相似文献
96.
ABSTRACT This article examines the depoliticisation of Greece’s tax administration under the post-2010 bailout agreements in light of three alternative models of domestic change. It shows that one model (external incentives model that is based on power asymmetry) accounts for the direction of the reform but not how far the reform ended up going. There is little evidence in support of the second model (social learning) because of the absence of genuine programme ownership and evidence in support of the third model (lesson-drawing) is limited to the diagnosis of the problem. The final outcome was unintentionally shaped by key choices made by Greek governments in line with the literature on conditionality. 相似文献
97.
Lars Ahnland 《Labor History》2020,61(3-4):228-246
ABSTRACT This investigation explores the long-run relationship between the wage share in the non-construction private sector and government efforts to create jobs in public services and construction of infrastructure and houses, in Sweden in 1900 to 2016. In the present article, it is argued that the creation of employment with generous wages by the Swedish government has increased the bargaining power of workers outside of these sectors, thus raising the wage share, up to about 1980. Correspondingly, retrenchment from such policy has been detrimental for the wage share in recent decades. This argument is supported by the results of cointegration tests, estimation of long-run and short-run, speed of adjustment, coefficients, as well as by Impulse-response functions. While government consumption is often found to be an important determinant for the wage share, earlier research has neglected the full labor market effect of government job creation associated with an expansion of the welfare state. Sweden is an ideal case for studying the impact of welfare policy on the wage share, since it has been one of the most extensive welfare states and simultaneously has been one of the most egalitarian countries in the world. 相似文献
98.
Debates concerning the taxation of prostitution have occurred in taxation law and in feminist literature. This article will integrate the case of Polok v. C.E.C. [2002] E.W.H.C, 156; [2002] S.T.C. 361, within the feminist legal canon. The case is discussed in the context of the argument of the European doctrine of fiscal neutrality, which dictates that, regardless of legality as amongst member states, if an activity is levied to V.A.T. in one member state, V.A.T. should be levied on it in all member states. The doctrine of sovereignty accepts the possibility that the integrity of the V.A.T. system may be compromised by the levying of tax on illegal activities, in terms of the cooperation between tax and other aspects of the U.K.’s legal system. European law, feminist law, commodification and the marketplace are all considered within the context of these principles. The article also considers the place of Polok within standard feminist texts on prostitution. Different paradigms of prostitution define different aspects of prostitution as ‘problems’, and the article considers the implications within a feminist reconstruction of Polok of this. The article suggests that the challenge for a feminist analysis of Polok is to remain within the realm of European tax and competition law, and to render the perspective of the employees of the Polok taxpayers part of the substance of the deliberations of the case. 相似文献
99.
崔霞 《中共山西省委党校学报》2004,27(2):66-68
在中国历史上,多次税费改革最终都没有解决好乱收费、滥收费这一顽症,始终徘徊在"黄宗羲定律"的怪圈中.农村税费改革是农村改革的核心和关键,确保改革突破"黄宗羲定律"怪圈,首先要完善财税体制,尽快在全国范围内取消农业特产税,也要改变农村税费"孤军深入"的困境,形成农村税费改革与其它相关改革良性互动的局面. 相似文献
100.
关于"三农"问题的理论思考 总被引:21,自引:0,他引:21
张晓山 《国家行政学院学报》2004,23(1):38-44
只有改变原有的增长机制和发展模式,调整国民收入再分配格局,转换政府的职能,改革农村的治理结构,确立促进农村经济、社会、政治、文化综合发展的科学的发展观,并辅之以切实可行的政策措施,"三农"问题才能得到根本解决. 相似文献