摘要
税收流失是各国政府共同面临的一个富有挑战性的问题,也是国内外专家学者普遍关注的热点问题。税收流失不仅影响了国家的财政收入,而且损害了国家税法的权威性与实施效果,导致政府经济信息失真,误导政府经济决策,增加政府宏观调控难度,影响市场资源配置,破坏市场经济秩序,从而对我国的经济发展和社会进步产生不利的影响。
Loss of tax revenue is a challenging issue that all governments face, which is also the hot issues that is followed with experts＇ interest. Tax loss not only affects the country＇ s fiscal revenue, but also undermines the authority and implementation results of national tax laws, which leads to lack fidelity of economic information, and the government＇ s economic policy-making is misled, the difficulty of macro-control is increased, the market allocation of resources and undermining market economic order are affected, even China＇ s economic development and social progress is impacted negatively.
出处
《河南工程学院学报（社会科学版）》
2008年第2期39-42,共4页
Journal of Henan University of Engineering(Social Science Edition)
关键词
税收流失
宏观调控
市场经济
税收管理
财政收入
tax loss
macro-control
market economy
tax administration
finance income
