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an hui sheng 17 shi zeng zhi shui liu shi lv ce suan fen xi
Pages: 52-54
Year: Issue:  30
Journal: Finance and Accounting Monthly

Keyword:  随机前沿分析增值税流失税柄法;
Abstract: 本文基于随机前沿分析方法,利用安徽17市5年的面板数据,测算了安徽各市的增值税税收流失率。结果表明,增值税流失率逐年降低,但各市的税收流失率差别较大。本文最后采用税柄法对影响增值税流失的因素做了影响分析,结果表明增值税流失受产业结构、人均收入和外贸部门规模影响,但稽查的力度对增值税流失影响不显著。
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