税收国际化及我国税收面临的问题被引量：2

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摘要税收国际化及我国税收面临的问题□陆岩一、全球经济一体化趋势对税收的影响当今世界经济生活国际化正向纵深发展。近十多年来，国际资本的增长已超过国际贸易的增长。１９８０年－１９９５年，国际直接投资年均增长１３．２％，而世界商品贸易增长６．２％。各个国家和地...

作者陆岩

出处《税务研究》北大核心 1997年第11期30-35,共6页

关键词税收国际化增值税我国税收两个比重纳税人企业所得税货币基金组织交叉稽核经济一体化个人所得

同被引文献12

1程永昌.论我国税收宏观调控的若干问题[J].税务研究,1997(4):4-8. 被引量：1
2邹家华.加快推进国家信息化[J].求是,1997(14):2-6. 被引量：24
3Aguirre,Carlos A.and Shome,Parthasarathi,"The Mexican Value-added tax methodology for calculating the base",National Tax Journal,Vol.41 No.4,1988.
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6Mark,E.Schaffer and Gerard,Turley,"Effective versus Statutory Taxation:Measuring Effective Tax Administration in Transition Economies",Working Paper,2000.
7Nam,C.W.,R.Parsche and B.Schaden,"Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data",CESifo Working Paper,No.431,2001.
8Nam,C.W.,A.Gebauer and R.Parsche,"Is the Completion of EU Single Market Hindered by VAT Evasion?",CESifo Working Paper No.974,June 2003.
9HM Treasury,Measuring indirect tax losses,November 2002,www.bm-treasury.gov.uk.
10理查德·M·伯德,米尔卡·卡萨内格拉·德·韩舍尔编.《发展中国家税制改革》,中国金融出版社,1994年版,第309-311页.

税务研究

1997年第11期

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