税收缺口测算的国际实践——以欧盟与美国为例

International Practice of the Measurement and Estimation of Tax Gap:The Cases of the EU and the USA

本文对国际上目前采用的税收缺口测算的主要方法,即自上而下法和自下而上法做了介绍,并系统比较了两类方法的适用环境和各自的优劣,同时分别给出了国际上用这两类方法测算的两个具体实例,最后,总结了国外税收缺口测算实践的特点,并给出了我国目前进行税收缺口测算的几点建议。

This paper first introduces two main methods of tax gap＇s measurement and estimation worldwide： from top to down method and from down to top method, and then compares two methods sys- tematically from the perspectives of applicable en- vironment and their respective advantages and disadvantages; and meanwhile, the two methods are demonstrated with two examples respectively worldwide. Finally, the paper summarizes charac- teristics of practice on measurement and estimation of tax gap in foreign countries and puts forward some suggestions on the estimation of tax gap in China.