排序方式: 共有92条查询结果,搜索用时 31 毫秒
71.
张利华 《河南司法警官职业学院学报》2005,3(4):58-61
WTO是全球经济一体化的产物。加入世贸组织使我国的刑事立法特别是税收犯罪规范 面临着极其严峻的挑战。中国加入WTO,对税收犯罪规范的完善无疑是一种机遇。它对于促进我 国刑事政策理念的更新、税收犯罪立法的完善、税收法制的透明具有十分重要的作用。 相似文献
72.
Jongmin Shon 《Local Government Studies》2019,45(2):241-261
The extant literature has offered two competitive implications of revenue diversification: revenue stabilisation and fiscal illusion. Stabilisation helps governments have less revenue volatility, while fiscal illusion expands tax burdens through the increase in expenditure. The competitive views on revenue diversification leave a niche to explore the association between revenue diversification and debt levels in local governments. We estimate the static and dynamic effects of revenue diversification on both short-term and long-term debt levels in 150 fiscally standardised cities. Our findings show that local governments with greater revenue diversification are more likely to reduce short-term debts while expanding long-term debts. The findings imply that a stabilised revenue structure helps local governments better manage operational budgets but also invest in capital projects with greater debt capacity. 相似文献
73.
Whitney B. Afonso 《国际公共行政管理杂志》2017,40(10):896-905
ABSTRACTLocal governments in the United States are diversifying their revenue streams and becoming less reliant on the inelastic revenue from property taxes. This article examines both how this affects local governments’ revenue stability in economic downturns as well as their levels of expenditures in key functions: capital and social services. Using data from North Carolina counties from both before the Great Recession and after, this article examines reliance on local sales taxes and stability of revenue. The findings suggest that dependence on local sales taxes do increase volatility and reduce expenditures on social services, all else being equal. 相似文献
74.
Sanghee Park 《Local Government Studies》2017,43(4):645-667
This article investigates how a worsening economy affects local revenue structure, and whether the impact is moderated by the fiscal relationship within higher levels of government. The revenue potential of nontax sources – fees/charges and fines/forfeitures – is considerable for local governments under economic hardship. With the panel data from California counties over a period of 11 years (2000–2010), this article shows that reliance on nontax revenue largely depends on the economic and fiscal factors that vary across counties, and the effect of economy is contingent on local dependence on intergovernmental transfers. Counties are likely to raise nontax revenue when the economy worsens and their transfer-dependence increases, while the marginal effect of the economic indicators changes from negative to positive as transfer dependence increases. This article illuminates the characteristics of the two types of nontax sources in terms of the mechanisms of incentivising human behaviour and concludes with policy implications for researchers and practitioners. 相似文献
75.
¿Cómo recaudar más sin gastar mejor? Sobre las dificultades de incrementar la carga fiscal en México
《Revista mexicana de ciencias políticas y sociales》2014,59(220):147-189
This article explores how tax revenue can be increased in Mexico, especially through more collection in higher-income sectors. An overview of the Mexican government's capacity to collect taxes is offered before analyzing the reasons why tax revenue has not increased in over more than two decades. A sketch of strategies that the recent Peña Nieto administration could have followed in order to increase tax revenue in a progressive fashion is also provided. One of the article's main arguments is that without more efficient public spending, it will be difficult to collect more taxes permanently, especially in such an open economy, with institutions that are as weak as those in Mexico. Furthermore, in a democracy, there is little public acceptance for more taxes, no matter how progressive they may be, unless the government can provide certainty about more efficient public spending. For these reasons, unless the quality and progressiveness of public spending and tax collection advances, it is even undesirable that the government increase its tax revenue. 相似文献
76.
论税收政策的扩张性调整 总被引:2,自引:0,他引:2
林鲁宁 《中国青年政治学院学报》2001,20(2):72-75
我国现行的积极财政政策偏重于扩大政府的投资支出,而税收政策则严重制约了我国经济的增长.在当前继续实施积极财政政策的过程中,应在增值税、消费税、固定资产投资方向调节税、印花税、出口退税等方面对现有税收政策做出适当调整,以实现我国整体经济的良好运行和稳定增长. 相似文献
77.
劳资关系的和谐是构建和谐社会的基本要素,要实现全社会效率跃迁的规则体系需要劳动与资本关系的和谐。构建和谐的劳资关系要形成劳动者能力的平等,要优化资本与劳动的比率,通过调整收入分配格局改变劳动与资本收益不平衡状态。 相似文献
78.
进入新世纪以来,珠三角地区因征地历史遗留问题而导致的农民集体维权事件处于高发态势。尽管不少征地案件存在程序不规范等问题,但支撑农民的集体维权行动的根本动力,实际上是他们对地权增值的再分配主张。在维权过程中,农民以宗族为动员基础,以重新分配地利为主要目标,并采取了“挟”“闹”“诉”和“谋”等行动策略。地方政府则采用了“开口子”“给票子”“定调子”和“补漏子”等回应性治理策略。农民和村集体与地方政府之间的矛盾原本属于利益博弈的问题,但是农民通过维权方式将利益博弈问题转化为民生问题和权利话语。村庄微观政治通过信访渠道进入宏观政治领域。 相似文献
79.
“土地财政”是指地方政府在财政资金短缺的情况下,主要利用土地出让法律制度和土地税费法律制度来获取财政收入以充实本地政府财源的行为.地方政府的“土地财政”行为引发了正负两方面的效应,对负效应的分析显然更为重要.地方政府的“土地财政”行为有其深刻的制度成因.解决“土地财政”的法律措施是完善财政收支法律制度,合理配置中央和地方的财政权限;改革和完善财政转移支付法律制度;改革现行的土地制度和土地征收制度. 相似文献
80.
《北京周报(英文版)》2014,(18)
正2.6 tln yuan China’s tax revenue in the first quarter,up 9.9percent year on year220.3 bln yuan Value-added tax exemption as of the end of March7.76 tln yuan Outstanding loans on land mortgage in 84major cities as of the end of 2013310.7 bln yuan The profits of centrally administered stateowned enterprises in the first quarter,an increase of 3.4 percent year on year 相似文献