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"Establishing Relations" and Taxpayers' Evasion Behavior
Author(s): 
Pages: 29-33
Year: Issue:  1
Journal: JOURNAL OF TIANJIN UNIVERSITY OF COMMERCE

Keyword:  纳税人逃税关系;
Abstract: 纳税人通过与税务部门"拉关系"来达到逃税的目的,在中国这是一个普遍的现象.本文将纳税人通过"拉关系"来逃避惩罚这一因素纳入模型之中,考察提高税率对纳税人逃税行为的影响.分析表明,纳税人的逃税方式取决于"关系努力"的边际生产率.在"关系努力"的边际生产率足够大时,提高税率会导致纳税人更加努力地与税务部门拉关系,以达到逃税的目的.
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