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运用微观经济学的成本理论研究税收法律运行成本是本文的切入点。本文在分析了影响税收法律运行成本的因素后,指出我国税收法律运行中存在着成本分配不科学、行政执法成本观念淡薄、遵从成本高等诸多问题。建议科学配置立法成本、增强立法科学性、降低行政执行成本、提升纳税人税法遵从度,从而降低税收法律运行成本。
Using the cost theory of microeconomics to study the operation cost of tax law is the starting point of this article. After analyzing the factors that affect the operating cost of tax law, this paper points out that there are many problems in our tax law operation such as unscientific cost allocation, weak administrative law enforcement cost and high compliance cost. It is suggested to allocate the legislative cost of science scientifically, enhance the scientificalness of legislation, reduce the administrative execution cost, and enhance the compliance of the taxpayer's tax law so as to reduce the legal operation cost of taxation.