Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study enco...Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.展开更多
BarroChamley, , , , : Incorporating endogenous public spending, the basic characteristic of the Barro model, into the Chamley model, this paper discusses the optimal taxation and public spending composition in e...BarroChamley, , , , : Incorporating endogenous public spending, the basic characteristic of the Barro model, into the Chamley model, this paper discusses the optimal taxation and public spending composition in economic growth. The two-stage backward induction method is adopted to explore the general optimality (including the first and second best) conditions for taxation and public spending, and the explicit solutions to optimal taxation and public spending composition are showed in a specific example. Finally, we estimate China’s optimal level of macro tax burden with the help of numerical calculation.View full textDownload full text展开更多
文摘Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.
基金sponsored by the Youth Program of the National Social Science Foundation of China(Grant No.:10CJL013)the Key Research Base of Humanities and Social Sciences at Universities in Zhejiang Province(Public Finance)
文摘BarroChamley, , , , : Incorporating endogenous public spending, the basic characteristic of the Barro model, into the Chamley model, this paper discusses the optimal taxation and public spending composition in economic growth. The two-stage backward induction method is adopted to explore the general optimality (including the first and second best) conditions for taxation and public spending, and the explicit solutions to optimal taxation and public spending composition are showed in a specific example. Finally, we estimate China’s optimal level of macro tax burden with the help of numerical calculation.View full textDownload full text
