论文部分内容阅读
征税人违规行为的经济学分析马杰，马珺一、关于逃税问题的理论回顾有关逃税问题的研究，一般是从最优税收理论与经济分析法学（兼及犯罪经济学）结合的角度展开探讨的。早在１９７０年有就成果问世，包括阿林汉姆和桑德姆（ＡｌｌｉｎｇｈａｍａｎｄＳａｍｄｏｍ，１９７...
Economic Analysis of Taxpayers’ Non-compliance MA Jie, MA Jun First, the theoretical review of tax evasion The study of tax evasion generally starts from the perspective of the combination of optimal taxation theory and economic analysis jurisprudence (as well as criminal economics) Exploring. As early as 1970, there are achievements come out, including Allingham and Sam Deam (AllinghamandSamdom, 197 ...