Title: Principle Engine,Implicit Tax and Tax Compliance
Abstract: The concept of taxation defines tax as a phenomenon and outreach of a specific economic category.No matter in theory or practice,we should see through the appearance to perceive its essence which covers the marginal tax.The tax standard is to define principles,to define the obligation to pay tax with laws and regulations,indicating that taxation is mandatory,principled and substantial so much so that it is much more predictable,identified and controllable.This paper,based on the principled feature of taxation,made a multidimensional and multi-perspective exploration of the implicit tax in tax policy so as to find out a suitable and feasible tax policy to safeguard the rights and interests of both sides in taxation and to improve tax compliance.
Publication Year: 2012
Publication Date: 2012-01-01
Language: en
Type: article
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