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本文对《税务研究》杂志1994年-1998年载文情况运用统计学方法对作者和内容进行统计分析。结果1120篇论文,共有836名作者,分布在全国30个省、直辖市和自治区,主要分布在经济发达地区。作者的系统分布主要在各级税务实践部门,高等院校也占重要比例。在内容上,税收理论性文章占有相当份量,与“新税制”有关的论文占15%以上,超前性研究的论文也占一定比例。
This article makes a statistical analysis of the author and the content of the tax research journal 1994 - 1998 using statistical methods. Results 1120 papers, a total of 836 authors, distributed in 30 provinces, municipalities and autonomous regions, mainly in economically developed areas. The author’s system is mainly distributed in tax practice departments at all levels, colleges and universities also account for a significant proportion. In terms of content, tax theoretical articles occupy a considerable share of the “new tax system” papers accounted for more than 15%, advanced research papers also accounted for a certain percentage.