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shui shou gong ping yu shui shou zun cong
Author(s): 
Pages: 120-121
Year: Issue:  12
Journal: Taxation Research Journal

Keyword:  税收公平税收遵从;
Abstract: 提升税收公平有助于促进税收遵从。税收公平既包括税收制度公平,也包括税收执法公平。因此,要实现税收遵从,应推进税制结构优化,促进收入分配公平;推进税收执法规范化,促进税收执法公平。
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