| 税收执法不严的法律经济分析 |
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| 引用本文： | 刘梅. 税收执法不严的法律经济分析[J]. 行政与法, 2007, 4(6): 127-128,F0003 |
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| 作者姓名： | 刘梅 |
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| 作者单位： | 安徽工业大学,文法学院,安徽,马鞍山,243002 |
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| 摘 要： | 税收流失问题是我国乃至世界上许多国家都存在的现象,税收执法不严是其成因之一。从法律经济学的角度对税收执法不严进行相应的分析可以进行更有效地防范。征税主体主观执法不严与其客观执法不严都有不同的成因,对此所采取的对策也应区别对待。
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| 关 键 词： | 税收流失 执法不严 经济分析 |
| 文章编号： | 1007-8207(2007)06-0127-03 |
| 修稿时间： | 2007-03-10 |
The legal-economic analysis of the lax law enforcement relating to tax |
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| Liu Mei. The legal-economic analysis of the lax law enforcement relating to tax[J]. Public Administration & Law, 2007, 4(6): 127-128,F0003 |
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| Authors: | Liu Mei |
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| Abstract: | The loss of revenue exists in China,even in the world,lax laws enforcement is one of the main causes.After the legal-economic analysis of the lax law enforcement relating to tax,many more effetive meadures can be carried out.there are different causes between the objective slack law enfocement With the subjective slack law enfocement,then,the countermeasures should be treated differently. |
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| Keywords: | loss of revenue slack law enfocement Economic Analysis |
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