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本文从新制度经济学的角度对我国目前的税收征管存在的问题进行了剖析,并从制度构成要素方面论述了优化我国税收征管的制度选择—非正式规则大众化;正式规则可操作化;实施机制有效化。
This article analyzes the existing problems of tax collection and management in our country from the perspective of new institutional economics and discusses the institutional choices of optimizing our tax collection and management from the perspective of institutional elements: the popularization of informal rules; the operation of formal rules; the implementation of effective mechanisms The