税收结构改变的长期影响与转型特征

提高直接税比重是优化我国税制结构和调节收入分配的重要实现途径，但可能同时对经济增长和社会福利产生影响。当政府降低消费税，如果维持长期总税收不变，那么不管是提高工资收入税税率还是资本收入税税率，经济中的资本积累和生产规模都会有一定程度的缩减；从长期看，提高直接税比重会降低消费者福利，但是转型过程中可能会有部分代际受益。相比于提高资本收入税，提高工资收入税税率在长期给经济增长和消费者福利带来的负效应更为明显。     

What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

ABSTRACT

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.     

建立宏观调控法律监督与救济机制的现实意义与理论基础

国家宏观调控权的滥用对市场机制基础性作用的地位与私权利保护极易产生损害 ,所以在国内法律赋予国家宏观调控权的同时 ,建立对其有效的法律监督与救济机制已成为当务之急。建立国家宏观调控的法律监督与救济机制 ,具有经济学与法治主义方面的理论根源和权力观念基础。它对我国宏观调控法律研究上升到全面性与系统性之层次以及指导立法实践将有所裨益     

Assessing the Performance of the Price Cap Plan for Local Exchange Carriers in the United States

In 1991 the FCC implemented a price cap plan for local exchange carriers' interstate access service designed to deal with the regulatory boundaries problem arising from the breakup of AT&T in 1984. The experience with the price cap plan demonstrates the difficulty of predicting productivity growth accurately and makes clear that regulators cannot depend upon a pure price cap plan to keep prices within a reasonable range of costs. With periodic reviews to readjust plan parameters, however, a price cap plan can maintain the rate-of-return close to the target rate-of-return without diminishing the price cap plan's incentives for efficient production. A simple method of recalculating the X-factor based on the rate-of-return over the previous three years worked well in simulations. If this procedure had been used over the price cap period 1991 to 2000, prices would have been 20 percent lower and expenditures on LECs' telecommunications service subject to a price cap would have been $3.8 billion lower.     

我国卷烟消费与卷烟消费税调控

卷烟消费与卷烟消费税是关系到国民健康与国家财政收入的大事。本文分析了我国卷烟消费与卷烟消费税现状以及面临的挑战，并提出了卷烟消费税改革的建议。     

完善我国税务行政审批制度初探

改革我国现行税务行政审批制度 ,应该遵循行政审批的基本法律规定和理论指导综合考虑历史、社会、法制等诸多方面的因素 ,从清理行政审批项目、设定规范审批、严格审批程序 ,实施分类管理等方面着手。     

监管失灵与市场监管权的重构

从中国市场监管权的制度设计看,明显存在定位模糊、设立缺乏合理考量、配置分散、监管者非专业性等缺陷,实质上是“政企不分”、行政主导的立法模式以及权力文化等体制痼疾在监管法制架构上的一种表象。因此,必须在推进市场化进程和政治改革的过程中,通过厘清政府经济职能、明晰政府经济职权的内涵和范围、重塑监管机构、设计适当的控制机制等路径,实现市场监管权的重构。     

金融调控法与金融监管法关系论

根据法理学有关法律部门调整对象单一性的理论,金融法并不是一个独立的法律部门,而是由金融调控法、金融监管法以及金融交易法等三部分组成。但长期以来,经济法学研究忽略了这一点,尤其是在宏观调控法的研究上,即表现为随意把与金融调控法性质迥异的金融监管法或金融交易法划入宏观调控法体系。当然,如果说金融交易法与金融调控法的区别还是比较明显的话,金融监管法与金融调控法之间则确实存在着让人容易混淆的地方;为此,我们必须从调整对象、法律行为以及法律渊源三方面入手,对金融监管法与金融调控法的差异作出区分与比较,以求对金融法与宏观调控法的理论研究有所裨益。     

税收之债的消灭时效

税收之债的消灭时效是税收债权消灭的重要原因，对于督促税收债权人及时行使债权、保护纳税人权利、建构稳定和谐的税收征纳关系具有重要意义。税收债权的消灭时效包括确定时效和征收时效两类，其内容涉及时效的性质、期间长度、期间起算、中断和中止、期间届满的法律效果等问题。我国税法对税收债权的消灭时效制度规定很不健全，应当借鉴他国立法例和国际经验，通过制定税收通则法等途径尽快予以完善。