论税收潜力与课税努力

• 作 者: 王陆进
• 机 构: 厦门大学财政研究所
• 出 处: 税务研究
• 发表日期: 1995年06期
• 关键词: 税收弹性 财政收入 税收收入 税务管理 税制改革 税收总收入 课征 弹性值 税制结构 总产出

论税收潜力与课税努力王陆进税收是国家组织财政收入的最主要的手段，世界上大部分国家的税收收入都已在其财政收入中占最大比重。但发展中国家的特定情况决定了其税收潜力不大，课税努力程度也有待提高。因此，研究税收潜力与课税努力问题对于包括我国在内的发展中国家具...

On tax revenue potential and tax efforts Wang Lujin tax revenue is the country’s most important means of fiscal revenue, the tax revenue in most countries in the world have accounted for the largest proportion of their financial revenue. However, the specific circumstances of developing countries determine that their tax revenue potential is small and their taxation efforts need to be improved. Therefore, the study of tax revenue potential and tax issues for developing countries including our own ...