统计研究 ›› 2000, Vol. 17 ›› Issue (10): 23-25.

• 论文 • 上一篇    下一篇

企业规模与税收偷逃——来自上海某财税分局的经验数据

曾军平, 林琳   

  • 出版日期:2000-10-15 发布日期:2012-02-14

The relationship between the Tax Evasion and the size of Enterprise——Empirical Data from a Branch Office of Shanghai Financial & Taxation Bureau

ZENG Jun-Ping, LIN Lin   

  • Online:2000-10-15 Published:2012-02-14

Abstract: The relationship between the tax evasion and the scale of the corporation is discussed in this paper. On the statistic analysis of the sample we got, we found that the larger corporations evaded tax seriously than the smaller, both in absolute amount and in probability. This paper gives a theoretical explanation on this in the end.