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Abstract:
税收收入质量的好坏直接影响经济发展水平的提高和社会福利的改善.本文从税收经济观出发,探究税收收入质量的评价标准,并从税收公平和税收效率角度对税收收入质量加以考量,给出提高我国税收收入质量的政策建议.
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税务研究
ISSN: 1003-448X
CN: 11-1011/F
Year: 2013
Issue: 10
Page: 32-35
Cited Count:
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count: -1
Chinese Cited Count:
30 Days PV: 5
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