陕西地下经济税收流失的规模测算与效应分析

Scale Measurement and Effect Analysis of the Tax Evasion in Underground Economy of Shaanxi Province

陕西省不仅地下经济规模较为庞大,而且由此所导致的税收流失情况也十分严重。文章在对地下经济与税收流失关系进行分析的基础上,运用收支差异法对陕西省地下经济规模及由此导致的税收流失的数量进行了初步的测算,并研究了地下经济税收流失对陕西省经济与社会发展所造成的负面影响,从而为治理陕西省的地下经济税收流失问题提供理论支持。

The underground economy is relatively large-scale, and the tax evasion caused by that situation is also very serious in Shaanxi province. In this paper, based on analysis of the relationship between the underground economy and tax evasion,the author have calculated the number of tax evasion caused by the underground economy through the method of differences between revenue and expenditure, and studied the negative impact on the economy and social development of Shaanxi province by the tax evasion of underground economy, so as to provide the theoretical support to control the tax evasion of underground economy in Shaanxi province.