税收成本与非税成本研究:回顾与展望

Tax Costs and Non-tax Costs: Review and Prospect

随着有效税务筹划理论的提出,国内外学者就税收成本、非税成本进行了一系列研究。但国内关于税收成本与非税成本的研究仍处于起步阶段,税收成本、非税成本的界定和计量问题尚未解决。归纳、梳理税收成本与非税成本研究文献,对我国税收成本与非税成本进行深入的理论探讨,有利于解决税与非税因素在经济决策中的协调问题,有助于开展有效的税务筹划。

With the proposal of the theory of effective tax planning,foreign and domestic scholars conducted a series of studies on tax costs and non-tax costs.But the domestic research on tax costs and non-tax costs is still at the initial stage,and definitions and measurements of tax costs and non-tax costs have not been solved.This paper provides a comprehensive survey of the recent literature on tax costs and non-tax costs,and preliminarily explores the research on tax costs and non-tax costs,which contribute to the coordination of tax and non-tax factors in the economic decision-making and the development of effective tax planning.