摘要
偷逃税行为最现实的原因是纳税人和征税人之间的信息不对称。因此,其治理可从内外两个方面入手:"内"是在内部建立激励机制;"外"是通过制度的重新设计和调整,增强对纳税行为的控制和约束,堵塞纳税人的寻租途径。
The cause of the realization of tax evasion is the unbalanced information between taxpayers and tax officers.Because of this,two aspects should be used to solve this problem:First,to set up an inspiring mechanism inside,second,to redesign and adjust the system outside,in order to strengthen the control to taxpayers and stop the way for taxpayers to find a charter.
出处
《税务与经济》
CSSCI
北大核心
2004年第2期54-56,共3页
Taxation and Economy
