不对称信息对企业所得税逃避及税收筹划影响分析
摘要
本文详细分析了税收征管变量的经济效应,并指出审计率、逃税惩罚率、税率等的提升会显著的降低企业主与管理人员的预计收益数值,相反企业会在该背景下为了降低经济支出而选择逃避税收,提高收益的波动风险。
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