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通过电话调查并结合邮寄问卷的调查方式,本文比较了“随机化回答”和“直接回答”两种不同的调查技术的优劣,然后通过使用“随机化回答”技术估计出几种主要类型的逃税现象在我国现阶段发生的比例。发现逃税类型与几种社会或经济影响因素之间存在着密切的关系———在大多数情况下,同样的逃税类型在不同的社会或经济影响因素下所对应的被调查者逃税比例间的差距大到足以表现出统计显著性的地步,从而揭示出现阶段逃税现象在我国的严重程度。
By telephone survey and questionnaire survey, this paper compares the advantages and disadvantages of two different survey techniques, “randomized answer” and “direct answer”, and then uses the “randomized answer” technique to estimate several major types of The proportion of tax evasion in our country at this stage. Found that there is a close relationship between the types of tax evasion and several social or economic factors --- in most cases, the same types of tax evasion rates among respondents under different social or economic factors The gap is large enough to show statistical significance, thus revealing the severity of the tax evasion in this stage in our country.