【摘要】：稅收遵從成本是納稅人為履行納稅義務(wù)而付出的費用或代價。稅收遵從成本的大小意味著納稅人在辦理涉稅事務(wù)方面所花費的貨幣成本、時間成本和心理成本等稅外負擔的大小。顯然,稅收遵從成本越高,給納稅人造成的稅外負擔就越重。從各國研究經(jīng)驗來看,過重的稅收遵從成本會導致納稅人的稅收不遵從,這樣會給整個經(jīng)濟帶來負面影響。由于稅收遵從成本具有隱性的特點,所以被政府部門長期忽視。直到20世紀80年代之后,以英美為首的許多國家政府才真正開始這一領(lǐng)域的研究,并將其納入稅收改革的考慮范圍。稅收流失在我國也比較嚴重,稅收遵從成本過高是其中最主要重要的原因。因此,對稅收遵從成本問題的研究就顯得十分重要。但是到目前為止,稅收遵從成本的相關(guān)研究卻很少,文獻也不多。 本文首先對稅收遵從成本的相關(guān)概念進行了基本闡述,然后就國外的研究狀況與成果進行介紹。接下來,就我國稅收遵從成本問題的現(xiàn)狀和原因進行分析,通過測算我國稅收遵從成本并與國外對比,發(fā)現(xiàn)存在的問題。最后,本文在總結(jié)國外先進經(jīng)驗的基礎(chǔ)上,再結(jié)合我國的實際情況,探索降低稅收遵從成本的基本途徑,以期提高稅收遵從水平。
[Abstract]:The cost of tax compliance is the cost or price paid by a taxpayer to meet his tax obligations. The size of tax compliance cost means the amount of extra tax burden such as monetary cost, time cost and psychological cost spent by the taxpayer in handling tax-related affairs. Clearly, the higher the cost of tax compliance, the greater the tax burden on taxpayers. From the experience of various countries, excessive tax compliance costs will lead to taxpayers' tax non-compliance, which will have a negative impact on the economy as a whole. Because of the recessive characteristics of tax compliance cost, it has been neglected by government departments for a long time. It was not until the 1980s that many governments, led by Britain and the United States, began to study this area and brought it into the consideration of tax reform. The tax revenue loss is also serious in our country. The high cost of tax compliance is the most important reason. Therefore, it is very important to study the problem of tax compliance cost. But so far, the tax compliance cost related research is few, the literature is also not much. In this paper, the related concepts of tax compliance cost are introduced, and then the research status and results abroad are introduced. Then, the paper analyzes the current situation and causes of the tax compliance cost in China, and finds out the existing problems by calculating the tax compliance cost and comparing it with foreign countries. Finally, on the basis of summing up the advanced experience of foreign countries and combining the actual situation of our country, this paper explores the basic ways to reduce the cost of tax compliance in order to improve the level of tax compliance.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F275.3

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本文編號：2374277