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zhong guo shui shou zheng guan xiao lv de ding liang ce suan yu fen xi
Pages: 67-70
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  税收征管效率 贡献率 面板数据;
Abstract: 税收征管效率提高对税收增长贡献率的测算是税收理论研究中的一个薄弱环节,本文利用1994~2005年间29个省份的面板数据对我国税收征管效率进行定量测算。结果表明在此期间税收征管效率对税收增收的贡献率为28.11%,最后分析了我国税收征管效率大幅提高的原因及其政策含义。
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