摘要
逃税是纳税人面对税收的基本心理趋向。本文分析了中国纳税人逃税的人性与国民性根源,讨论了纳税人与征税人之间的博弈对策,提出了治理税收流失的建议。
Tax evasion is a basic mentality of taxpayers. This paper analyzed human nature and national characteristics of tax evasion behaviors of the Chinese taxpayers, discussed the Game counter-plan between the taxpayers and the tax collectors, and brought up suggestions of controlling loses in tax revenue.
出处
《管理评论》
2003年第10期27-30,共4页
Management Review
