我国地方政府税收努力的影响因素探究

On the Influencing Factors of Tax Effort of Local Government in China

税收努力是税收能力被利用的程度,一般被用来衡量税务当局征收征收全部法定应纳税额程度的指标,税收努克可以决定有多少潜在的税收收入能转变为实际的税收收入。因此,税收努力是一个相对概念,是一种主观能力。在理论上,税收比率可以表达为税收能力和税收努力的函数。本文主要研究了影响我国地方政府税务努力的测算指标,做一个综述,分析并提出笔者的看法。

The tax effort is the degree of tax effort ability has been utilized, is generally used to measure the tax authorities levying all the statutory index should be the amount of tax, tax Nuuk may decide how many potential tax revenue can be transformed into the actual income tax. Therefore, tax effort is a relative concept, a subjective ability. In theory, the tax rate can be expressed as a function of tax capacity and tax effort. This paper mainly studies the measurement indicators of the impact of local government tax efforts, makes a summary, analyzes and puts forward the author's views.