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排序方式: 共有1004条查询结果,搜索用时 15 毫秒
211.
刑法对偷税罪的立法缺陷 总被引:2,自引:0,他引:2
刑法对偷税罪的立法存在一些缺陷偷税罪客观方面规定不严谨;应纳税额含义不明确;偷税罪刑法标准不科学;偷税罪与逃避追缴欠税罪刑法标准不一. 相似文献
212.
RAJIV PRABHAKAR 《The Political quarterly》2008,79(2):172-178
Wealth taxes are currently high on the policy agenda in Britain. These taxes will not be political sustainable without public support. However, evidence exists that indicates substantial public opposition to wealth taxes. For example, inheritance tax appears to provoke hostility among the public. Some observers have suggested that the way that wealth taxes are presented - particularly using stories and narratives - could enhance public support. This paper summarises focus group evidence on this suggestion. I report that using narratives and stories can have an impact, although this should not be overstated and much depends on how the narratives are shaped. 相似文献
213.
Jens Beckert 《Society》2008,45(6):521-528
There are some social issues whose significance for society nobody would seriously question but which nevertheless receive
only scarce attention in sociological research. One of these is the bequest of private wealth from one generation to the next.
It is currently estimated that about 550 billion dollars are transferred annually in the United States, amounting to more
than 4% of the American gross national product (Havens and Schervish 1999). Not only is this a huge amount of wealth that
changes ownership, but the bequest of wealth speaks to some of the core questions of sociological scholarship.
相似文献
Jens BeckertEmail: |
214.
唐宋时期政府商业政策的变化 总被引:1,自引:0,他引:1
唐宋处于中国封建文明史的转型时期,包括封建经济在内的社会生活的各个方面都发生了前所未有的深刻变化.与繁荣兴旺的商品经济相适应,唐宋政府的商业政策亦随之进行了调整.概而言之,主要是由专卖榷利制度向注重征商转变,商税逐渐制度化、规范化,扶商政策出现并付诸实施. 相似文献
215.
216.
Sagit Leviner 《Regulation & Governance》2008,2(3):360-380
Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance. 相似文献
217.
本文基于相关文献的综述,分析了准备金付息制度的货币政策操作工具属性,并主要从准备金付息制度的扭曲效应、对商业银行经营绩效的影响及对货币政策的有效性等三个方面,具体分析我国准备金制度对经济运行的影响.研究发现:对准备金付息及付息利率的确定和调整是存款准备金制度的主要内容之一,它赋予存款准备金制度以新的内涵和工具功能.存款准备金制度是我国转型期有效的货币政策操作工具,而且可以将准备金付息制度打造成更为有效的货币政策操作工具. 相似文献
218.
ABSTRACTThis study examines the level of financial literacy, financial behaviour and retirement planning behaviour and its dynamics among Malaysian government officers involving 320 employees working in the federal government administrative centre in Putrajaya and Kuala Lumpur using a questionnaire. Findings show high level of financial literacy, good financial behaviour but a mediocre in retirement planning behaviour, and only education and personal income positively influence financial literacy. Age and gender of officers do not influence financial literacy. Furthermore, financial literacy does not correlate with retirement planning and neither does it mediate the relationship between financial behaviour and retirement planning. 相似文献
219.
Geoffrey Propheter 《国际公共行政管理杂志》2020,43(7):634-643
ABSTRACTTechnological innovations can help public organizations deliver higher quality public goods and services at lower average costs. While a considerable literature exploring the determinants of technology adoption and diffusion exists, much less is known on whether technology innovations improve public sector outputs. This study investigates the impact of high-resolution, oblique aerial imagery, an increasingly common technology used by local governments in the US, on the inspection efficiency and quality of property assessment administration. Aerial imagery is often argued to be a low-cost substitute to in-person inspections of property. Drawing on data from 2013 through 2017 for property assessing districts in Texas, aerial imagery use is found to improve the rate at which properties are inspected as well as improve the quality of assessments. The results further provide evidence that investments in aerial imagery are best justified on budgetary grounds rather than as a means to improve organizational performance. 相似文献
220.
HU Tianlong 《Frontiers of Law in China》2022,17(3):440
Value-added Tax (VAT), a turnover tax levied on the value appreciated in commodities production, circulation and sale, has been widely practiced by economies worldwide for its neutrality. From the international perspective, European Union VAT and New Zealand VAT stand out as characteristic models of VAT development and reform history. With changing economic development models and the growth of e-commerce businesses, VAT systems have been upgraded to meet taxation challenges brought about by the digital economy. Recently, VAT policies and measures have been introduced particularly to combat the COVID-19 impact. In China, the VAT system has been reformed constantly over the past 40 years and has been converging with international practice. China now needs to address emerging VAT issues through legislation, tax incentives, and tax-rate grades so as to meet challenges in VAT collection and management and to suit the “new normal” of economic development. 相似文献