税收流失机制及规模衡量标准

The cause of the loss tax revenue and its criterion of measurement

税收流失是公共经济领域中一个极为普通的现象。本文主要从理论上探讨和分析以下三个问题 :一是税收流失的涵义、表现形式和基本特征 ;二是税收的流失机制 ,包括由纳税人行为决定和由政府行为决定的税收流失机制 ;三是衡量税收流失规模的三个标准 ,即财政标准。

The Loss of tax revenue is commonly found out of public economical field. The essay tries to analyse the following problems. A.What does the loss of tax revenue mean? How does it come into being and what are its features? B.The mechanism of the loss of tax revenue, which includes two aspects, that is , the behavior of the taxpayer and of the government. C.Three criteria for the measurement of the loss of tax revenue in scale.