西方税收制度参考文献汇编
税收筹划外文文献原文、翻译
外文译文Tax PlanningTax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for given period. For a small business, minimizing the tax liability can provide money for expenses, investment, or growth. In this way, tax planning can be a source of working capital. According to The Entrepreneur Magazine Small Business Advisor, two basic rules apply to tax planning. First, a small business should never incur additional expense only to gain a tax deduction. While purchasing necessary equipment prior to the end of tax year can be a valuable tax planning strategy, marking unnecessary purchases is not recommended. Second a small business should always attempt to defer taxes when possible. Deferring taxes enables the business to use that money interest-free, and sometimes even earn interest on it, until the next time taxes are due.Experts recommend that entrepreneurs and small business owners conduct formal tax planning sessions in the middle of each tax year. This approach will give them time to apply their strategies to the current year as well as allow them to get a jump on the following year. It is important for small business owners to maintain a personal awareness of tax planning issues in order to save money. Even if employ a professional bookkeeper or accountant, small business owners should keep careful tabs on theirs own tax preparation in order to take advantage of all possible opportunities for deduction and tax savings.＂Whether or not you enlist the aid of an outsider, you should understand the basic provisions of the tax code.＂Just as you would not turn over the management of your money to another person, you should not blindly allow someone else to take complete charge of your tax paying responsibilities." In addition, as Frederick W. Dailey wrote in his book Tax Savvy for Small Business, "Tax knowledge has powerful profit potential. Knowing what the tax law has to offer can give you a far better bottom line than your competitors who don't bother to learn.General Areas of Tax PlanningThere are several general areas of tax planning that apply to all sorts of small businesses. These areas include the choice of accounting and inventory-valuation methods, the timing of equipment purchases, the spreading of business income among family members, and the selection of tax-favored benefit plans and investments. There are also some areas of tax planning that are specific to certain businessforms—i.e., sole proprietorships, partnerships, C corporations, and S corporations. Some of the general tax planning strategies are described below:ACCOUNTING METHODS.Accounting methods refer to the basic rules and guidelines under which businesses keep their financial records and prepare their financial reports. There are two main accounting methods used for record-keeping: the cash basis and the accrual basis. Small business owners must decide which method to use depending on the legal form of the business, its sales volume, whether it extends credit to customers, and the tax requirements set forth by the Internal Revenue Service (IRS). The choice of accounting method is an issue in tax planning, as it can affect the amount of taxes owed by a small business in a given year.Accounting records prepared using the cash basis recognize income and expenses according to real-time cash flow. Income is recorded upon receipt of funds, rather than based upon when it is actually earned, and expenses are recorded as they are paid, rather than as they are actually incurred. Under this accounting method, therefore, it is possible to defer taxable income by delaying billing so that payment is not received in the current year. Likewise, it is possible to accelerate expenses by paying them as soon as the bills are received, in advance of the due date. The cash method is simpler than the accrual method, it provides a more accurate picture of cash flow, and income is not subject to taxation until the money is actually received.In contrast, the accrual basis makes a greater effort to recognize income and expenses in the period to which they apply, regardless of whether or not money has changed hands. Under this system, revenue is recorded when it is earned, rather than when payment is received, and expenses recorded when they are incurred, rather than when payment is made. The main advantage of the accrual method is that it provides a more accurate picture of how a business is performing over the long-term than the cash method. The main disadvantages are that it is more complex than the cash basis, and that income taxes may be owed on revenue before payment is actually received. However, the accrual basis may yield favorable tax results for companies that have few receivables and large current liabilities.Under generally accepted accounting principles (GAAP), the accrual basis of accounting is required for all businesses that handle inventory, from small retailers to large manufacturers. It is also required for corporations and partnerships that have gross sales over $5 million per year, though there are exceptions for farming外文译文businesses and qualified personal service corporations—such as doctors, lawyers, accountants, and consultants. Other businesses generally can decide which accounting method to use based on the relative tax savings it provides.INVENTORY VALUATION METHODS. The method a small business chooses for inventory valuation can also lead to substantial tax savings. Inventory valuation is important because businesses are required to reduce the amount they deduct for inventory purchases over the course of a year by the amount remaining in inventory at the end of the year. For example, a business that purchased $10,000 in inventory during the year but had $6,000 remaining in inventory at the end of the year could only count $4,000 as an expense for inventory purchases, even though the actual cash outlay was much larger. Valuing the remaining inventory differently could increase the amount deducted from income and thus reduce the amount of tax owed by the business.The tax law provides two possible methods for inventory valuation: the first-in, first-out method (FIFO); and the last-in, first-out method (LIFO). As the names suggest, these inventory methods differ in the assumption they make about the way items are sold from inventory. FIFO assumes that the items purchased the earliest are the first to be removed from inventory, while LIFO assumes that the items purchased most recently are the first to be removed from inventory. In this way, FIFO values the remaining inventory at the most current cost, while LIFO values the remaining inventory at the earliest cost paid that year.LIFO is generally the preferred inventory valuation method during times of rising costs. It places a lower value on the remaining inventory and a higher value on the cost of goods sold, thus reducing income and taxes. On the other hand, FIFO is generally preferred during periods of deflation or in industries where inventory can tend to lose its value rapidly, such as high technology. Companies are allowed to file Form 970 and switch from FIFO to LIFO at any time to take advantage of tax savings. However, they must then either wait ten years or get permission from the IRS to switch back to FIFO.EQUIPMENT PURCHASES. Under Section 179 of the Internal Revenue Code, businesses are allowed to deduct a total of $18,000 in equipment purchases during the year in which the purchases are made. Any purchases above this amount must be depreciated over several future tax periods. It is often advantageous for smallbusinesses to use this tax incentive to increase their deductions for business expenses, thus reducing their taxable income and their tax liability. Necessary equipment purchases up to the limit can be timed at year end and still be fully deductible for the year. This tax incentive also applies to personal property put into service for business use, with the exception of automobiles and real estate.WAGES PAID TO FAMILY MEMBERS. Self-employed persons can also reduce their tax burden by paying wages to a spouse or to dependent children. Wages paid to children under the age of 18 are not subject to FICA (Social Security and Medicare) taxes. Under normal circumstances, employers are required to withhold 7.65 percent of the first $62,700 of an employee's income for FICA taxes. Employers are also required to match the 7.65 percent contributed by every employee, so that the total FICA contribution is 15.3 percent. Self-employed persons are required to pay both the employer and employee portions of the FICA tax.But the FICA taxes are waived when the employee is a dependent child of the small business owner, saving the child and the parent 7.65 percent each. In addition, the child's wages are still considered a tax deductible business expense for the parent—thus reducing the parent's taxable income. Although the child must pay normal income taxes on the wages he or she receives, it is likely to be at a lower tax rate than the parent pays. Some business owners are able to further reduce their tax burden by paying wages to their spouse. If these wages bring the business owner's net income below $62,700—the threshold for FICA taxes—then they may reduce the self-employment tax owed by business owner. It is important to note, however, that the child or spouse must actually work for the business and that the wages must be reasonable for the work performed.BENEFITS PLANS AND INVESTMENTS. Tax planning also applies to various types of employee benefits that can provide a business with tax deductions, such as contributions to life insurance, health insurance, or retirement plans. As an added bonus, many such benefit programs are not considered taxable income for employees. Finally, tax planning applies to various types of investments that can shift tax liability to future periods, such as treasury bills, bank certificates, savings bonds, and deferred annuities. Companies can avoid paying taxes during the current period for income that is reinvested in such tax-deferred instruments.Tax Planning for Different Business Forms外文译文"The first step in tax planning—for small business owners and professionals, at least—is to select the right form of organization for your enterprise," according to Albert B. Ellentuck in the Laventhol and Horwath Small Business TaxPlanning Guide. "You'll end up paying radically different amounts of income tax depending on the form you select. And your odds of being audited by the IRS will change, too." Many aspects of tax planning are specific to certain business forms; some of these are discussed below:SOLE PROPRIETORSHIPS AND PARTNERSHIPS. Tax planning for sole proprietorships and partnerships is in many ways similar to tax planning for individuals. This is because the owners of businesses organized as sole proprietors and partnerships pay personal income tax rather than business income tax. These small business owners file an informational return for their business with the IRS, and then report any income taken from the business for personal use on their own personal tax return. No special taxes are imposed except for the self-employment tax (SECA), which requires all self-employed persons to pay both the employer and employee portions of the FICA tax, for a total of 15.3 percent.Since they do not receive an ordinary salary, the owners of sole proprietorships and partnerships are not required to withhold income taxes for themselves. Instead, they are required to estimate their total tax liability and remit it to the IRS in quarterly installments, using Form 1040 ES. It is important that the amount of tax paid in quarterly installments equal either the total amount owed during the previous year or 90 percent of their total current tax liability. Otherwise, the IRS may charge interest and impose a stiff penalty for underpayment of estimated taxes.Since the IRS calculates the amount owed quarterly, a large lump-sum payment in the fourth quarter will not enable a taxpayer to escape penalties. On the other hand, a significant increase in withholding in the fourth quarter may help, because tax that is withheld by an employer is considered to be paid evenly throughout the year no matter when it was withheld. This leads to a possible tax planning strategy for a self-employed person who falls behind in his or her estimated tax payments. By having an employed spouse increase his or her withholding, the self-employed person can make up for the deficiency and avoid a penalty. The IRS has also been known to waive underpayment penalties for people in special circumstances. For example, theymight waive the penalty for newly self-employed taxpayers who underpay their income taxes because they are making estimated tax payments for the first time.Another possible tax planning strategy applies to partnerships that anticipate a loss. At the end of each tax year, partnerships file the informational Form 1065 (Partnership Statement of Income) with the IRS, and then report the amount of income that accrued to each partner on Schedule K1. This income can be divided in any number of ways, depending on the nature of the partnership agreement. In this way, it is possible to pass all of a partnership's early losses to one partner in order to maximize his or her tax advantages.What’s more, enterprises to carry out the correct tax, the need for the adoption of the following major route of transmission.First, reasonable means of financing options. In accordance with the provisions of China's current tax law, corporate interest payments on the loan within a certain range can be pre-tax expenses, and dividends can only be spending the after-tax profits of enterprise expenses. From a tax point of view, appropriate to the bank business loans and financing between enterprises, rather than directly to the fund-raising benefits.Second, a reasonable choice of trading partners. China's existing value-added tax system has a general taxpayers and small-scale taxpayers on the points, choose a different supplier object, the tax burden on enterprises is not the same. For example, when the Department of suppliers of value-added tax general taxpayer, the business after the purchase of goods, according to the amount of tax deduction of input tax amount of the corresponding balance after payment of value-added tax; if the purchase of goods for small-scale taxpayers, VAT can not be achieved Its not contain the amount of input tax deduction, the tax burden more than the former. Such as open invoices can also be part of deduction.Third, "the easy way out" tax conversion. Enterprises will be converted to high-tax low-tax, refers to economic activities in the same, there are a variety of revenue options to choose from, the taxpayers to avoid "high-tax point", choose the "low tax" and reduce the tax liability . The most typical example of this is to run non-taxable to the tax planning services. From the tax point of view, run mainly two: First, the same taxes, different tax rates. Systems such as supply and marketing enterprises, the general operating tax rate is 17% of the means of subsistence, but also the operating外文译文value-added tax rate of 13% of the agricultural means of production and so on. Second, different taxes, different tax rates. This usually refers to types of enterprises in their business activities, both value-added business project, the project also involves the business tax.Fourth, the cost of reasonable expenses. Enterprises does not violate tax laws and financial system under the premise of the full cost of the reasonable expenses, that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable income. Countries allow for costs incurred in the projects, such as wages, respectively, the total amount of tax by 2%, 14%, 1.5% extracts of trade union funds, staff welfare, staff education funding should be sufficient to mention as much as possible to the whole. For some of the losses that may occur, such as bad debt losses, businesses should be fully expected in the tax law as far as possible the extent permitted by the cap enough to reserve. This is in line with the national tax law and financial system, can receive the tax effect.Fifth, to reduce tax liability. Factors that affect the tax liability there are two, namely, tax base and tax rates, the smaller the tax base, lower tax rates, tax liability is also smaller. Tax planning can start from these two factors to find legitimate ways to reduce tax liability. For example, an enterprise December 30, 2005 estimated taxable income amounted to 100,200 yuan, the enterprise income tax liability 25050 yuan (100200 ×25%). If the corporate tax planning, tax consulting fees to pay 200 yuan, the corporate taxable income 100,000 (100200-200), income tax liability 27,000 yuan (100000 × 27%), can be found by comparing, for tax planning to pay only 200 yuan, 6066 yuan tax is (33066-27000).Sixth, to weigh the severity of the overall tax burden. For example, many value-added tax planning programs have the general taxpayer and the taxpayer to choose small-scale planning. If an enterprise is a non-tax-year sales of about 900,000 yuan of production enterprises and enterprises to buy the materials each year the price of non-value-added tax of 70 million or less. The company's accounting system, the conditions identified as the general taxpayers. If that is the general taxpayer, the company's products are value-added tax rate applies to 17% capital gains tax liability 34,000 yuan (90 × 17% -70 × 17%); If it is small-scale taxpayers, the rate is 6%, 5.4 VAT liability million (90 ×6%)> 3.4 million. Therefore, from the perspective of value-added tax general taxpayer should be selected. But, in fact, although small-scale外文译文公认的会计准则认为，所有库存商品的处理都应该使用权责发生制。
纳税筹划文献综述及外文文献资料
纳税筹划文献综述及外文文献资料本文档包括改专题的：外文文献、文献综述一、外文文献文献信息标题：Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in Ghana 作者：Kawor, Seyram; Kportorgbi, Holy Kwabla期刊：International Journal of Economics and Finance第6卷，第3期，页码：162-168，2014年Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in GhanaKawor, Seyram; Kportorgbi, Holy KwablaAbstractThe study sought to ascertain the level of tax planning of firms and to explore the relationship between tax planning and firms' market performance. The study used 22 non-financial companies listed on the Ghana Stock Exchange over a twelve year period from 2000. The longitudinal correlative designed was used. The results indicate that that firms' tendency to engage in intensive tax planning activities reduces when tax authorities maintain low corporate income tax rates. Secondly, tax planning has a neutral influence on firms' performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. It is concluded that investors must institute systems to ensure tax planning benefits reflect significantly in their pockets.Keywords: Ghana stock exchange, tax planning, market performance, longitudinal correlative design, investors1. IntroductionOver the years and throughout the world, the history of taxation brings out one fact; that taxes are coercive in nature and therefore economic units which are assigned the tax liability never wholly intend to bear the actual tax burden (Commonwealth Association of Tax Administrators (CATA), 2007). Economic units, more specifically, corporate bodies are always adopting ways to minimise, postpone, or avoid entirely, the payment of tax. The attempts by the economic units to reduce, postpone or avoid tax payment can be legal or illegal. The legal means is called tax planning while the illegal means is called tax evasion. The dire consequence of tax evasion makes it an unattractive option for listed companies (Murphy, 2004).The practice of tax planning dates back to 1947 when learned judge Hand, in the case Commissioner v Newman, held that there is nothing sinister in arranging ones affairs so as to keep taxes as low as possible. Hoffman's (1961) tax planning theory supports this argument. According to Hoffman, it is a necessity for firms to understand the prevailing tax laws and apply the laws in a manner that ensures the firms minimise their tax exposure. Hoffman posits that it makes no economic sense to pay more tax than what the law demands. Scholes and Wolfson's (1992) tax planning framework also underscores the need for corporate bodies to engage in tax planning. According to Scholes and Wolfson, a successful company is the one that is properly attuned to its tax environment.International governmental organizations, such as CA TA (2009), suggest that corporate bodies in Ghana, especially the large entities, engage in complex tax planning activities. Research by civil society groups such as Christian Aid (2008), Action Aid (2011), and Dan Watch (2011), confirm this assertions made bythe Domestic Revenue Division. The missing element in the findings is thequantitative expression of the tax planning activities of the firms.The traditional thinking is that firms that derive maximum benefit from tax planning perform better than those that do not plan their taxes (Murphy, 2007). From the empirical perspective, tax planning is positively associated with firms' performance. For instance, Desai and Hines (2002); Chen, Chen, Chen and Shelvin (2010) reported positive association between tax planning savings and firm performance. The argument is that tax represents cost of doing business, and any action that has the potential of minimising tax cost reflects in higher firm performance. This argument presupposes that tax planning cost and risk does not exceed the savings from the planning.Few studies in the UK dispel the traditional relationship between tax planning and firm performance. While admitting that tax planning has a positive association with accounting performance, Desai and Dharmaphala (2007) reported that tax planning has a neutral association with market performance. Indeed Abdul-Wahab (2010) found a negative association between tax planning and firm performance. Kportorgbi (2013) suggested that corporate governance strength plays a mediating factor in the tax planning-firm performance relationship.A study of the effect of tax planning savings on firms' market performance is crucial for all stakeholders in the emerging security markets such as the Ghana stock Exchange. In fact each possible relationship has a unique implication for the players. For instance, a positive association implies that tax planning produces a win-win situation for both management andshareholders (investors). A negative association connotes that tax planning benefits may not eventually trickle to the pocket of the shareholder. Indeed, a negative association may be an indicative of the existence of agency problem, where management is inclined to pursue tax planning to enhance their own lot rather than advancing the interest of the investor. Where a neutral association is established, it will invoke a follow up study on the possible factors that could influence the relationship either positively or negatively. Secondly, the study is necessary to inform tax planning agents and investors on the dynamics of tax planning1.1 Objective of the StudyThe primary objective of this study is to explore the relationship between tax planning savings of firms listed on the Ghana Stock Exchange and firm market performance. The study also seeks to examine the simultaneous influence of other firm specific variables on the tax planning-market performance relationship.1.2 Tax Planning Intensity of Firms in GhanaCommentators on tax behaviour of firms in Ghana paint a picture that suggests that large firms engage in tax planning activities. For instance CATA (2009) posits that Ghana Revenue Authority lost seventy-four million pounds between 2005 and 2007 to the European Union (EU) in tax revenue as a result of tax avoidance by several multinational companies. Murphy (2004) also reported that firms have complex gamut of arsenals to reduce their tax burden. The reports indicate that the tax avoiding mechanism of firms are largely allowed by the tax laws. There are also indications that the firms take advantage of the loopholes in the tax laws to derive unintended tax benefits. Theavenues for tax planning usually revolve around locational reliefs, industry-specific concessions and capital allowance provitions. Others are time variables and entity variables.Most of the reports are not precise in their estimation of the benefits that firms achieve through tax planning. The lack of precision in measuring tax planning intensity is largely attributed to the insufficient reporting of issues of taxation by firms. Aside the mandatory disclosures to tax authorities, firms are reluctant in disclosing much on tax behaviours. This is due to the perceived thin line that exist between tax planning and tax evasion. Listed companies, however, provide provide adequate information necessary to estimate the tax savings of the firms. This is made possible by virtue of the financial reporting guidelines provided by the security exchange commision.2. Review of Related LiteratureThis section is subdivided into theoretical review and empirical review. The theoritical review encapsultes the Hoffman's (1961) tax planning theory. Three main empirical studies are reviewed. They are Desai and Hines (2002), Desai and Dharmaphala (2009) and Abdul-Wahab (2010).2.1 Hoffman's Tax Planning TheoryAccording to Hoffman (1961) tax planning seeks to divert cash, which would ordinarily flow to tax authorities, to the corporate entities. Tax planning activities are desirable to the extent that they reduce taxable income to the barest minimum, without sacrificing accounting income. The theory is premised on the fact that firms tax liability is based on taxable income rather than accounting income. The idea is thus to intensify activities that reduce taxable income but has no indirect relationship on accounting profit. The theory thus recognised a positiveassociation between firm tax planning activity and firm performance.Hoffman (1961) also recognised the role of tax cost in the tax planning activities. The theory thus provided that the positive association between tax planning and corporate performance is on a basic assumption that tax benefits from the tax planning exceed tax cost. The scope of the Hoffman's tax planning theory does not address the dynamics of tax planning and market performance. As capital markets develop and the separation of ownership and control of corporate bodies become well-spread, the need for a comprehensive tax planning theory is imperative. This need is rather addressed through the empirical perspective than through theoretical perspective (Inger, 2012).2.2 Empirical Review and Development of HypothesisDesai and Hines (2002) provide evidence on firm performance and tax planning behaviour of firms. Again, the study investigates the relationship between tightening of tax systems and market value of firms. The study was based on 850 listed US firms. The study sample was purposively selected to reflect the characteristics desired by the researchers. The study was cross sectional and the data relates to year 2000. Correlative-description design was adopted. Simple regression and t-tests were used to establish the relationships. Desai and Hines established that intensive tax planning is associated with higher firm performance. On the other hand, the study reported that tightening of the tax system is positively associated with higher market performance of firms. The findings of Desai and Hines (2002) are similar to that reported by Chen, Chen and Chen (2010). Desai and Dharmapala (2007) provided a comprehensive study that incorporates tax planning, corporate governance andfirm performance. The study used 4,492 observations on 862 firms over the period 1993 to 2001. This panel data was drawn from the Compustat and Execucomp databases, merged with data on institutional ownership of firms from the CDA/Spectrum database. Firms' performance is measured using Tobin's q and governance quality is proxied by the level of institutional ownership. Tax planning is measured by inferring the difference between the income reported to capital markets and tax authorities (the book-tax-gap). Two analysis models were adopted-the OLS model and the IV estimation model. The OLS results shows that the average effect of tax planning on corporate performance is not significantly different from zero. In other words, there is no relationship between tax planning and firm performance. The study howeverreports a positive association between tax planning savings and performance for well-governed firms. Desai and Dharmapala (2007) thus concluded that corporate governance mediates the tax planning-firm performance relationship. The IV estimate shows a higher effect of corporate governance on firm performance.Abdul-Wahab (2010) provides a result that differs from the findings of Desai and Hines (2002), Desai and Dhamarpala (2009), and Chen, Chen, Chen and Shelvin. Abdul-Wahab's (2010) study sought to establish a relationship between tax planning savings of firms and their value. The study simultaneously investigates the moderating influence of corporate governance. Abdul-Wahab's study employed 240 firms listed on the London stock exchange from 2005 to 2007. Tax planning was proxied by the difference between the effective tax rate of the entities and the applicable statutory tax rates. Self-constructed governance indexwas constructed using corporate governance mechanisms. Firms' value was represented by the Tobin's Q. The data was analysed using panel regression analysis model. As a check, the OLS model was also used.The results indicate a negative relationship between firm value and tax planning activities. Abdul-Wahab (2010) explains the relationship with reference to tax planning cost and risk. The study suggested that tax planning cost and risks associated with tax planning have the potential of derailing the benefits that should have accrued to shareholders. The researcher maintains that as tax planning activities increase, the tax costs and risks outweighs the benefits.Due to the diversity of the relationships found between tax planning and firms' market performance, it is right to develop a null hypothesis as:H1: There is an association between tax planning and firms' market performance.It is unreasonable to suggest that tax planning is the only determinants of firm performance. Baring the existence of multicollinearity between (among) the explanatory variables, sales growth, financial leverage, firm size and age of the firms will be introduced into the regression models. Several studies, including Desai and Hines (2002), Desai and Dharmaphala (2007), Abdul-Wahab (2010) reported positive association between firm performance and sales growth, firm size and financial leverage. It is thus clear to develop the null hypothesis that:H2: Firm performance and sales growth and firm size are positively associated.Firms' age, according to Desai and Dharmapala (2007) and Abdul-Wahab (2010) has a negative association with marketperformance of firms. This gives rise to the third null hypothesis that:H3: Firms age and financial leverage are negatively associated with firms' market performance. 3. Methodology Longitudinal correlative design is adopted for the study. Longitudinal design is essential if the same research entities sampled in a cross section are then re-sampled at different times (Creswell, 2009; De Vaus, 2001). According to the authors, the design helps overcome limitations associated with the "snap shot" approach of cross sectional designs.The study population comprises all non-financial firms listed on the Ghana stock exchange. As of June 2013, twenty-three (23) out of thirty-five (35) firms listed on the Ghana Stock Exchange were non-financial companies. Financial companies are excluded from the population. Previous researchers posit that the financial sector is a highly regulated sector and as such regulations blur the relationship that exist among the variables to be studied (O'Hamon & Taylor, 2007; Desai & Dharmapala, 2009; Abdul-Wahab, 2010).The study uses a panel data for twelve-year period, from 2000 to 2011. Data for the study is collected from the database of the Ghana Stock Exchange. Panel regression model is adopted fordata analysis and the Ordinary least square (OLS) been the method of regression.The regression model is summarized as:(1)α = (alpha) shows the constant affecting net profit margin on corporate tax.Tobin's q (market performance) = (market capitalization ofentity) ÷ (book va lue of shareholders fund).Tax savings = Statutory tax rate -Effective tax rate.Statutory tax rate = flat rate as mandated by the Ghana Revenue Authority.Effective tax rate = Corporate income tax expense/profit before tax.Sgrowth (sales growth) = (Previous Sales revenue -Current sales revenue) ÷Previous sales revenue.Fsize (firm size) = Natural log of firm's total assets.fLev (Financial leverage ) = Long term debt/shareholders fund.Age (Age of firms) = log(the difference between the year of establishment and years of observation).4. Results and DiscussionFigure 1 and Table 1 presents the descriptive statistics for two key variables, namely tax planning of firms and market performance over the twelve year period.Like the statutory rate, tax savings of firms show a decreasing trend. As tax authorities take steps to reduce the tax burden on firms, the leakages in tax revenue due to firms tax planning activities reduce. From figure 1, the statutory tax rate reduced from about 32% to 25%. Tax savings of firms reduced also from 15% to 8% by 2011. That is to say each percentage point decrease in the statutory rate leads to a corresponding decrease in firms' tax planning savings.The policy implication of this finding is two-fold. Firstly, the notion of increasing tax rate in order to rake in more tax revenue may not hold. As tax rates increased, the motivation of firms to deny the state of revenue through intensified tax planning machinery is enhanced. Secondly, as the tax rate is decreased, thenet benefit of planning tax is derailed. The way forward for tax revenue optimisation is to maintain lower tax rates and drag more firms into the tax net.Table 1 provides the market performance of the firms over the twelve year period.The farther the Tobin's Q is from unity, the better the company performance. From Table 1, all the company groups recorded an average score higher than 1.00. The overall average score is 1.78 (the median represents the average as skewness is negative). The high average market performance by the firms is driven by only the mining sector and the manufacturing companies. All the remaining classes of companies recorded lower than the average score.This finding confirms the observation of business persons in Ghana that business climate in Ghana gives unmatched advantage to the mining sector. The service sector records the lowest market performance. This raises a major concern as the sector is the major contributor to gross domestic product (GDP) in Ghana. Another sector to watch out for is the oil and gas. This sector has the most recent history. It was expected that the high hopes of investors in the sector after the discovery of oil in commercial quantities in Ghana would have positive influence on the performance. It is expected that the sector will be one of the major drivers of firms' market performance in the future.Table 2 provides correlation results on the variables. This result is essential for at least two reasons. Firstly, it shows basic association between the dependent variable (market performance) and theindependent variable. Secondly, it shows if the "so-called" independent variables are indeed independent. In other words, ittests the multicollinearity status of the independent variables. From Table 2, the correlation co-efficient between tax savings and Tobin's Q is 0.112. This is however significant at 0.097. This significant level is compared with the default alpha of 0.05. As rule of thumb, we reject the null hypothesis if the actual significant level is higher than the expected alpha and do not reject if the actual significant is less than the expected alpha. In this instance p-value of 0.097 is greater than the expected alpha of 0.05. The null hypothesis that:H1: There is an association between tax planning and firms' market performance is rejected.The correlation results do not suggest causation but gives an indication of association between the variables. The "no relationship" finding between tax planning and firms' market performance supports the reports of Desai and Dharmapala (2007) but differ from the findings of Desai and Hines (2002) and Abdul-Wahab (2010). The findings suggest that although savings from tax planning reflect in higher profit after tax, it does not necessarily reflect in the pocket of shareholders. This finding ignites studies aimed at uncovering factors that mediate the tax planning-firm performance relationship. Indeed, it might be the reasons behind the works of Desai and Dharmapala (2007), Desai and Dharmapala (2009) and Abdul Wahab (2010).Another finding in table 3 is the relationship between market performance (proxied by tobin's Q) and the firm specific variables. Sales growth and firm size shows positive and significant association with firms' market performance. On the other hand financial leverage and age of the firms shows a negative association with firm performance. The findingsWe do not reject the null hypotheses (H2 and H3) stated asH2: Firm performance and sales growth and firm size are positively associatedH3: Firms age and financial leverage are negatively associated with firms' market performance. Further Table 3 gives an indication that multicollinearity among the independent variables does not exist. The rule of thumb is that if the correlation coefficients between any two of the variables is above 0.50 (either positive or negative), those two variables are multi-correlated and should not be simultaneously included in the regression model. From Table 3, this condition does not exist. The variables can be regressed against the dependent variables.Table 3 shows the regression of Tobin's Q (proxy of firms' market performance) and all the independent variables.The adjusted R2 connotes that the five independent variables explain 55.3% of the variations in the dependent variable. The model is significant at 0.0001. This is a strong indicator that the variables used in the model have sufficiently explained the firms' market performance.The regression results found a relationship that is largely consistent with the correlation results shown in table 3. The results affirm that tax planning plays an insignificant role in the determination of firms' market performance. Again this supports the agency theory's argument that it not all actions of management that help achieve the wealth maximisation objective of management. From the results sales growth and the financial leverage are the two most influential variables. Firms should maintain low financial leverage ratio and pursue sales growth strategies in order to boost their market performance.5. ConclusionsThe study sought to ascertain the level of tax planning offirms and to explore the relationship between tax planning and firms' market performance. The study used 22 non-financial companies over a twelve year period from 2000. The longitudinal correlative designed was used. Thefollowing conclusions are reached.Firstly firms' tax savings decrease as tax authorities reduce the statutory corporate income tax rates. This indicates that leakages in tax revenue as a result of intensive tax planning of firms reduce when tax authorities maintain low corporate income tax rates.Secondly, tax planning has a neutral influence on firms' performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. Agency problem is much present in the issue of tax planning. The efforts of management to reduce tax burden of firms benefit other stakeholders rather than shareholders. There may be other factors that could ensure that substantial benefits of tax planning accrue to shareholders. Some researchers arguably, root for good corporate governance. This falls outside the scope of this study.Finally, sales growth, firm size, age of firms, financial leverage and tax planning simultaneously play a major role in determining firms' market performance. These variables explain 55.3% of the variations in firms' market performance. Sales growth and financial leverage are the two most influential variables that determine firm market performance.References二、文献综述企业纳税筹划文献综述摘要：20 世纪以来并购已经成为企业快速扩张和整合的重要手段之一。
关于税收制度的历史著作
关于税收制度的历史著作
税收制度的历史是一个复杂而又深远的话题，有很多经典著作
涵盖了这个领域。
首先，可以提到亚当·斯密（Adam Smith）的
《国富论》。
这本书于1776年出版，探讨了税收对经济的影响，提
出了一些关于税收原则的观点，对后世的税收理论产生了深远的影响。
另一本经典著作是查尔斯·塞尔登（Charles Seligman）的
《税收历史》。
这本书首次出版于1911年，详细地研究了各种古代
文明的税收制度，对于理解税收在不同文明中的演变和作用有着重
要的意义。
此外，约瑟夫·A·希尔顿（Joseph A. Pechman）的《税收制度，理论和实践》也是一部不可忽视的著作。
这本书系统地介绍了
税收理论和实践，涵盖了税收的历史发展、税收政策和税收改革等
方面内容，对于理解当代税收制度具有重要参考价值。
还有一本值得一提的著作是马克思和恩格斯的《共产党宣言》。
虽然这本书并非专门探讨税收制度，但其中提出了有关税收的一些
观点，对于理解税收在社会主义和共产主义国家中的作用也具有一
定的参考意义。
总的来说，税收制度的历史著作涵盖了从古代到现代的各个方面，这些经典著作对于我们理解税收制度的演变、原理和实践都具有重要的参考价值。
希望这些书籍能够帮助你更全面地了解税收制度的历史。
个人所得税英文参考文献
个人所得税英文参考文献个人所得税英语参考文献一：[1]José Félix Sanz-Sanz. The Laffer curve in schedular multi-rate income taxes with non-genuine allowances: An application to Spain[J]. Economic Modelling,2019,.[2]Craig Brett,John A. Weymark. Voting over selfishly optimal nonlinear income tax schedules[J]. Games and Economic Behavior,2019,.[3]Mónica Unda Gutiérrez. A Tale of Two Taxes: the Diverging Fates of the Federal Property and Income Tax Decrees in post-Revolutionary Mexico[J]. Investigaciones de Historia Económica - Economic History Research,2019,.[4]Sim Choon Ling,Abdullah Osman,Safizal Muhammad,Sin Kit Yeng,Lim Yi Jin. Goods and Services Tax （GST） Compliance among Malaysian Consumers: The Influence of Price, Government Subsidies and Income Inequality[J]. Procedia Economics and Finance,2019,35.[5]Martin Lopez-Daneri. NIT Picking: The Macroeconomic Effects of a Negative Income Tax[J]. Journal of Economic Dynamics and Control,2019,.[6]Tad Miller,Lindsay Miller,Jeffrey Tolin. Provision for income tax expense ASC 740: A teaching note[J]. Journal of Accounting Education,2019,35.[7]Petr David,Lucie Formanová。
国外地方税收制度研究及借鉴
国外地方税收制度研究及借鉴财政部财政科学研究所课题组2013-01-08 11:17:42 来源：《地方财政研究》(沈阳)2012年9期【内容提要】本文是在对典型发达国家、转轨国家、发展中国家及部分地区的地方税体系考察撰写的国别报告基础上，汇总研究形成的总报告。
报告介绍了国外地方税收制度概况，重点分析了地方税税权划分和税种设置等方面的国际经验，提出对我国有益的借鉴与启示。
【关键词】国外/地方税收制度/借鉴与启示一、国外地方税收制度一般分析(一)地方税收制度是分税制财政体制的重要基础分税制财政体制是市场经济国家普遍采用的一种财政管理模式，是指将国家的全部税种在中央和地方政府之间进行划分，从而确定中央财政和地方财政收入范围的一种财政管理体制，其实质是根据中央政府和地方政府的事权确定其相应的财权，通过税种的划分形成中央与地方各自的收入体系。
地方税收制度是分税制财政体制的重要基础，是地方税收的制度化、法律化，是地方政府为取得地方财政收入依法制定的调整地方政府与纳税人在征纳税方面权利与义务关系的法律规范总称。
从法律角度考察地方税收制度，地方税收制度可以分为地方税收组织法、实体法、程序法三个部分。
世界各国均把税收法律主义原则作为地方税收制度确立的基本原则，以建立完善规范的地方税收法律体系。
根据国情设置地方税收管理机构，税务机关人事制度完善，内控制度严密。
同时，构筑税收信用体系，引导纳税人诚信纳税，发展税收信息化，强化重点税源管理，注重税收成本也是它们的共同做法。
保证地方税收入的合理规模，注重地方税制结构的科学规范与地方税主体税种选择更是构建科学的地方税制的基础。
(二)国家行政体制影响国外地方税收制度的形成国外地方税收制度的形成与分税制的出现息息相关，分税制最早出现在19世纪中叶的一些欧洲国家，许多发达国家的分税制经过了一二百年的历史，已发展成为一种比较完善、成熟的制度，如美国、日本、法国、澳大利亚等国都比较成功地实行了分税制。
外国税制资料整理（完整）
一填空题1.Australian commenwealth government controls the all (income) taxes. And the local governments’unique tax source is (property tax).2.Local taxes in Japan are classified into two categories: (prefectural taxes)and the other (municipal taxes), due to the different forms of local public entities levying taxation.3.In the OECD countries, as regard the proportion of direct tax of total tax revenue, the country (Japan) ranked the first highest, (Norway) ranked the second highest, (U.S) ranked the fifth highest, the country (Mexico) ranked the last, ie,its indirect tax revenue acounts for the most part of the total tax revenue.4.The current tax system in Japan is divided into two parts, national taxes and local taxes. And all the taxes are also divided into (ordinary taxes) and (objective taxes).二、名词解释1.Exempt income:Income that is not taxable under the tax law, meaning that not all income is subject to taxation. For instance, (1)Family allowance, (2)Commonwealth pensions, allowance and payments,(3)Defense Force and United Nations payments are exempt income in Australia.2.Direct taxA tax paid directly by the person or organization on whom it is levied. Direct taxation is usually based upon income. Such as income tax paid by the individual and the companies.3.Non-Refundable tax offsetsTax offsets can only reduce the amount of tax you pay to zero, that is, if your tax offsets are greater than your tax due, you do not get a refund of the excess amount.三、简答题1.Explain the postwar history of the Japanese taxation system.Japanese taxation system during the postwar can be divided roughly into four periods.(1)First period when the economy was in chaos(1945-49).Introduction of Anti-inflationary Tax Measure.Introduction of the Self-assessmentSystem on a Current Basis.Trial Introduction of the Tumover Tax.In order to established a sound local financial system,administration of several national taxes established a sound local financial system administration of several national taxes such as the land tax,house tax,business tax,mineral produce tax,and amusement tax were transferred to local government,etc.(2)Second period featuring economic reconstruction(1950-59)In the late 1940s,a mission headed by Professor Carl S Shoup was invited to review the structure and administration of the Japanese tax system.After four months' study of the Japanese tax system,the Mission submitted recommendations for an overall tax reform plan,which was incorporated in the 1950 tax reform.(3)Third period marked by the achievement of economic growth(1960-69)Pursuit of Tax Reduction Policies and Refinement of the Taxation System Thus through this period,one major tax policy was a series of tax reduction programs,in accordance with the recommendations of successive Tax Commissions,which all insisted on a lessening of the income tax burden.(4)Fourth period devoted to the improvement of national welfare(1970 to the present)For 25 years after World War Ⅱ,the Japanese economy grew steadily,giving Japan the second largest gross national produce(GNP)in the free world in 1968 and a comfortablebalance-of-payments position.At the same time,however,the rapid economic growth of the past brought to the fore the relative lack of infrastructure.In order to fulfill the urgent task of correcting various distortions in the Japanese economy such as environmental pollution and the need to improve the quality of life.the economy had to shift from one spearheaded by investment in the private sector to one led by public finance The Role of the Public Sector is Growing.Special taxation measures,which had been rising in number,have been curtailed or repealed since FY1976 due to the changed social and economic environment.At the same time,taxable objects,tax bases,and tax rates of existing taxes have been re-examined Necessary measures to increase tax revenue were implemented.covering almost all tax items including corporation tax rates,liquor tax rates,and stamp tax rates.2.Why does Australia need to reform tax system？（1）Over the past 30 years. Australia’s tax system and transfer system have undergone an almost continual process of reform in response to a changing policy context and as problems have been identified with existing policy settings. These ref orms have underpinned Australia’s fiscal position and the fairness of the tax and transfer system and contributed to Australia’s strong economic performances over the past decades. But Australia is now facing a different set of economic, social and environmental circumstances to those that have shaped tax and transfer policy since federation.(2) Demographic and other social context and expectation..Emerging demographic, heath and other pressures on budgets at all levels of government, and expected challenges to Australian economic circumstances, call into question the durability of the tax and transfer system. (3) Rise of Asia and the shifting center of word economic activity and increasing globalization.The re-emergence of the Asia region as a center of world economic activity together with increasing globalization, characterised by increasing mobility of capital and to a lesser extent labour, will have a further profound effect on how investment is taxed and will increase the need for transfer policy settings that support productivity growth.(4) Growing environmental pressures. Changing to tax policy are required as part of the concerted response to help mitigate emerging environmental pressures.(5) Technology. Developments in technology are also transforming the way business operate and people live, as well as opening new opportunities in the administration of taxes and transfers. (6)An unsustainable tax structure.There is a need to create a more sustainable tax structure.3.please introduce the fringe benefits tax on Australia（1）Most benefits given to employees other than their salary or wages are fringe benefits. There are four main groups of taxable fringe benefits: motor vehicles available for private use、free、subsidised or discounted goods and services, low-interest loans, employer contributions to sick,accident or death benefit funds, superannuation schemes and specified insurance policies. (2) If goods are provided for an employee at less than the cost to the employer, this is a fringe benefit. The cost to the employer is usually the price paid to purchase those goods.(3) If services are provided to an employee at less than the normal cost to the public,thus is a fringe benefit.These include gifting schemes,such as long-service awards, incentive vouchers or gifts, club memberships, accompanying travel by the employee’s spouse or family, and other such benefits.(4) Employers pay tax on benefits provided to employees or shareholder-employees.(5) Employers will have to file an FBT return either quarterly or annually, depending on the election made and make any payment due(6) FBT is charged on the total taxable value of benefits provided. Annual/income year filers have two options. Pay FBT at the top FBT rate on all fringe benefits provided, from FY2011, the tax rate is 49.25%, or do an alternate rate calculation.4.What roles do the four main parts take to the property tax system in U.S.?(1) The appraisal district values property , administers exemptions, calculates tax ceilings and maintaina current ownership information on appraisal records(2) The appraisal review board is a panel made up of people from the local community . They are independent from the appraisal district. They settle any disagreements between the appraisal district and the property owner about the valuation of the property.（3）The governing bodies of the taxing units , such as the city councils, school bosrds, or county commissioners decide the annual budgets and set the tax rates. This determines the total amount of taxes to be paid.(4) The tax office calculates the levy, mails the statements, collects the taxes and distributes the tax revenue to the taxing units.四、计算题An Australian resident has an overall taxable income $36000 in FY2011. The tables of personal income tax rate and Medicare Levy for single are listed as follows.Taxable income.Tax on this incomePlease compute（1）Individual income tax before considering tax offsets.=（36000-6000）X 15%= $4500（2）Medicare Levy=36000 X 1.5%= $540（3）Compute the tax bill needed to pay to the A TO after considering tax offsets.=4500+540-5500 =-$460The resident will receive a refund of $460五、综合题1.The features of the Japanese individual income tax system and their inspiration to China. Certainly,the features of Japanese tax system can be listed as follows ：(1)Contrary to popular belief Japan is not a highly taxeed country.The tax burden has histoncallybeen very low although the portion of revenue raised from companies is one of the highest in the world(2)There has been a very heavy reliance on direct taxes. For example,whilst a broad basedconsumption tax was introduuced in 1989 its rate of 3%,subsequently increased to 5%, is the lowest in the world.(3)Japan’s rise to the status of an economic super power within thirty years isunprecedented.This has partly been attributed to the tax policy employed by the Government that has relied heavily upon the use of tax incentives and ‘picking winners’(4)Allied to this economic growth has been the phenomenal savings rateof the Japanesepopulation.There remains disagreement among commentators on the influence of tax policy on the level of savings. However there is virtual unanimity that .(5)There are innumerable administrative concessions for small businesses and individuals bultinto both the income and consumption taxes.It has been suggested that these can be attributed to the fact that Japan is essentially a cash society(6)The inheritance and gift taxes,whilst not relatively significant within the tax system.collectedduring 1992 the largest amount of revenue raised industralised nations in terms of relative shareTheir inspiration to China :ommiteding your knowledge of tax principle to comment on the Australian future tax system (1).The tax system must be capable of raising sufficient revenue to fund the expenditure required of future governments.The design of the system and assignment of assignment of revenue within the federation should support effective government and clear accountability of government to citizens,which shows Australian future tax system emphasizes on the revenue principle.(2).Revenue should be raised from taxes that are least detrimental to economic growth and that support a diverse economic structure,which shows to a great extent coherent with social and economic growth.(3).The transfer system,together with progressive personal taxation,should be the predominant means through which the government influences the distribution of income in the economy. (4).It also emphasizes the principle of fareness, such as people in similar circumstances should be treated in a similar way under the tax and transfer system.(5).The transfer system should provide assistance to those in need in accordance with intended distributional outcomes,while retaining a strong incentive for people to work and improve their lifetime opportunities if they are able, which shows that it pays attention to reform transfer system in parallel with reforming the individual income tax.(6).Policy settings should be coherent and reflect a greater emphasis on simplicity and transparency than is presently evident,which shows that white setting the polity,Australian government stresses on simplicty and trasparency.(7).Australian government pay attention to tax collection administration,for instance, policy design should be integrated with technology to raise revenue efficiently ,enhance social outcomes through tax design and improve the experience of people and business in interacting with the system.In conclusion,the design and governance of the system should ensure that the benefits of reform and enduring.。
外国税制论文
分析美国遗产税对我国开征遗产税的启示【摘要】遗产税作为公平社会财富、提供财政收入的一个重要税种，被世界上许多国家所采用。
美国遗产税开征较早,税制也较为完善,为其他国家所借鉴。
本文通过介绍美国遗产税,分析我国现行经济形势，提出我国应当开征遗产税,并阐述了我国开征遗产税的可行性,从而达到缩小贫富差距、实现收入公平、维持社会稳定的目标。
【关键词】美国遗产税形势启示遗产税是以财产所有人死亡时所遗留的财产为课税对象，向遗产的继承人和受遗赠人征收的一种税。
在建设和谐社会的时代背景下，作为避免财富过度集中、调解贫富差距的有效手段，开征遗产税已成为必然趋势。
而美国遗产税开征时间较早、税制较为完善，对我国遗产税的开征具有很好的借鉴意义。
一、美国遗产税的特点美国联邦政府遗产税于1797年为筹集海军经费首次开征，1802年废止。
南北战争期间，又重新开征，战争结束后又被废除。
直到1916年，遗产税才作为一个经常性的税种开征至今日。
作为遗产税补充税种的赠与税，于1924年开征。
现行美国遗产税有以下几个特点：1、实行总遗产税制，并将夫妻的财产分为共有财产和独立财产。
从税制上看，世界各国遗产税制可分为三种类型：总遗产税制、分遗产税制和总分遗产税制。
而美国实行总遗产税制，它的纳税人是遗嘱的执行人或遗嘱的管理人，课税对象是遗产总额，税率大多采用超额累进税率，通常设有起征点，并设立减免额，但不考虑继承人的纳税能力。
在遗产处理上采用“先税后分”，即先交税，再分配税后遗产。
如果不能交纳遗产税，则不能继承遗产。
其优点在于税源可靠，税收及时，计算较为简单，且征管便利成本低。
但是其税负分配不太合理，较难体现公平原则。
美国将夫妻的财产分为共有财产和独立财产，对于共有财产，无论在谁的名下，其中的一半作为死亡者的遗产，另一半是未亡配偶的财产，不作为死亡者的遗产。
对于独立财产，在死亡者名下财产全部是遗产，在配偶名下财产，不属于遗产。
由此若一方死亡，另一方可享受100%的配偶继承扣减，从而减轻税负。
美国的税务管理与税收制度
美国税务政策对社会福利的影响
美国的税务政策对社会福利具有重要的调节作用 。
通过实行个人所得税、社会保障税等措施，为贫 困人群提供基本生活保障，缓解社会贫富差距。
此外，税务政策还涉及医疗保健、教育、住房等 领域，以保障人民的基本权利和福利。
美国税务政策对国际竞争力的影响
美国的税务政策对国际竞争力产生一定的影响。
医疗保险税
为资助医疗保险项目，美国还针对工资收入征收医疗保险税。医疗保险税由 雇主和雇员共同缴纳，税率根据工资水平和雇员身份的不同而有所差异。
销售税
州及地方销售税
美国各州和地方政府都有权征收销售税。销售税是对商品和服务的销售收入征收 的一种税，税率因州和地方的不同而有所差异。
消费税与增值税
某些州还征收消费税和增值税，这两种税都是对商品和服务的购买征收的税。消 费税是在购买商品或服务时缴纳的税，而增值税是在商品或服务的生产和流通环 节中缴纳的税。
房产税
房产税征收
美国各州和地方政府都有权征收房产税。房产税是根据房屋 评估价值的一定比例征收的，税率因地区而异。
评估与争议处理
房产税的评估通常由地方政府进行，但纳税人可以对评估结 果提出异议并申请复议。如果争议无法解决，纳税人可以向 法院提起诉讼。
02
美国的税务管理
税务登记
税务登记流程
在美国，纳税人需要在联邦、州和地方层面进行税务登记，并获得相应的税 号。纳税人需要向税务机关提交必要的文件和信息，以证明其身份、居住地 和经营活动的合法性。
3
联邦政府和州政府在税务政策上有时会存在分 歧，但总体上保持协调一致，以促进国家整体 的发展。Biblioteka 美国税务政策对经济发展的影响
美国的税务政策对经济发展具 有重要影响。
(完整word版)西方财税思想史
1。
斯图亚特著作:《政治经济学原理研究》（1767）、《关于苏格兰阿格郡利息问题的思考》（1769）、《货币原理》(1772)。
斯图亚特的财税思想集中体现在《政治经济学原理研究》的第四篇《信用与公债》以及第五篇《租税及其适当用途》中。
2.威廉·配第的著作：《赋税论》（1662）3.亚当·斯密的著作：《道德情操论》（1759）、《国富论》（1776）。
被誉为“财政学之父”。
4。
大卫·李嘉图的著作:《政治经济学及赋税原理》（1817）5.弗朗斯瓦·魁奈的著作：《租地农场论》(1756)、《赋税论》6.弗里德里希·李斯特的著作：《政治经济学的国民体系》(1841）7。
马歇尔的著作：《经济学原理》（1890）8。
皮古的著作：《福利经济学》（1920），他被称为“福利经济学"之父。
9.萨缪尔森的著作：《经济学》(1948)10.理性预期学派的代表人物：罗伯特·卢卡斯、罗伯特·巴罗11.供给学派代表人物：阿瑟·拉弗12。
新凯恩斯主义代表人物：斯蒂格利茨（著作:《经济学》1993）13.公共选择学派代表人物：布坎南14.罗纳德·科斯的著作：《企业的性质》（1937)、《社会成本问题》(1960）15。
道格拉斯·诺思的著作:《经济史的结构与变迁》16.马斯格雷夫的著作：《公共财政理论》、《财政理论和实践》17。
重商主义代表人物：托马斯·曼、霍布斯、斯图亚特；尤斯蒂、宋能菲尔斯18.外部性：是指一个经济主体的经济活动对其他经济主体造成有利或有害的影响但该经济主体却不能获得相应的报酬或承担相应的损失。
分为正外部性和负外部性.措施：凡是边际私人成本超过边际社会成本的东西,予以补助金,凡是边际社会成本超过边际私人成本课以捐税。
即通过征税和补贴引导私人的资源配置活动符合社会利益。
（庇古）19。
萨缪尔森对政府职能的看法：认为除了亚当·斯密所说的三大职能外,还有稳定、效率和分配职能。
《税收激励政策研究国内外文献综述3000字》
税收激励政策研究国内外文献综述1国外研究现状国外对于创新激励税制研究起步较早，尝试较多，其专家学者更多运用实证分析对税收激励的效应进行研究。
其主流观点大多认可税收激励政策对企业自主研发的正向影响，并且不断丰富完善具有可行性的税收政策内容。
在实证研究方面，Yohei Kobayashi（2014）利用倾向评分匹配法修正偏差，实验证明，R&D税收抵免促进了中小企业研发支出的增加。
此外还发现，流动性约束型企业的税收信用效应比不约束型企业的税收信用效应大得多。
Ming-Chin Chen和Sanjay Gupta（2017）通过实证研究发现税收激励仅对盈利的高新技术企业的研发支出有正向影响，并且当税收激励是基于增量研发支出而言的话，可能导致更多的可变性研发支出和税收收入的意外损失。
但也有部分学者不认可税收政策的激励效应，如Ghazinoory Sepehr和Hashemi Zahra（2020）不否认税收减免对中小企业研发投入有显著影响，但融资是一种比免税更有效的工具，特别是对中小企业而言。
在为税收政策提出可行性建议方面，D.d’Andria和I.Savin（2018）认为对企业来说，吸引和激励高技术人才更加重要，因此应该直接为员工提供税收减免，对员工收入进行税收优惠，而不是只为雇用公司提供税收抵免。
Bloom,Nicholas和Van Reenen,John（2019）认为针对研发活动和直接投入的费用的税收抵免对于企业短期的创新活动来说是颇有成效的，因此可以借助对于研发费用的税收优惠政策鼓励企业创新。
.2国内研究现状自创新驱动发展战略提出至今，我国针对企业自主创新的税收优惠政策已经历了几次改革，包括优惠范围、优惠方式等方面的完善。
但是，改革过程中一直存在一些需要研究和解决的问题，国内学者也对与创新有关的税收政策的基本理论和实践进行了广泛的分析，研究内容主要集中在以下几个方面：（1）税收激励政策的效用研究乔健（2016）在研究实践中发现，通过税收激励政策鼓励企业研发创新的效果，和直接将资金发放给企业的效果几乎一样，因此税收政策是可以激励企业自主创新的。
《税收服务问题研究国内外文献综述》3000字
税收服务问题研究国内外文献综述目录税收服务问题研究国内外文献综述 (1)1 国外研究现状 (1)2 国内研究现状 (2)3 文献总评 (3)参考文献 (3)1 国外研究现状税收服务的基本理论是，国外对税收制度的理论研究要比中国快得多。
17世纪中叶，英国古典统计学家威廉·佩蒂（税制）在其《税收》一书中提出，税收应遵循税收公平、税收类型决策、税收便利决策和税收成本最小化四项原则。
后两项原则需要降低行政成本，以提高税收质量和效率。
1986年，英国政府宣布了《纳税人权利宪章》。
20世纪80年代，新公共管理理论成为政府改革的一种思潮。
其核心思想是将市场机制引入公共管理，强调政府、社会和市场的关系，弱化政府职能，鼓励公共管理社会化。
美国登哈特夫妇（2010）也对新公共管理理论有了进一步的理解。
政府不能站在公民的对立面。
想要管理公民，作为服务提供者，他们需要及时了解公民的需求。
在优化纳税服务方面，美国Devriesetal(2013)对政府工作绩效评价方面研究了税务机关和纳税人的关系，他认为做好纳税服务工作，必须要加强纳税服务体系的建设，税务部门要想得到纳税的认可，必须加强服务，满足纳税人实际需求。
Nabila Nisha（2016）在研究过程中强调，电子政务快速发展的同时，发达国家已经建立起独立的电子税务局，对部分较为落后的地区来说，体系还不够完善，尤其是孟加拉国之类的发展中国家。
在她看来，电子化申报的便利方式更能够满足纳税人的基本要求。
越来越多纳税人希望能够通过互联网的便捷渠道来解决税务申报过程中出现的各种问题。
通过研究相关的因素，该学者发现网络安全需求和创新绩效等各个部分都能够影响到税务具体建设情况，也是影响纳税人满意度的重要因素。
他的研究还指出，电子政务服务的具体落实必须要建立在前期分析的基础之上，只有这样才能够提供更好的规划和实施意见。
Hall，Joshua C（2018）提到美国有着丰富的地方政府税收历史和良好的规定。
税收筹划的外文文献及翻译
Planning forever tax savings●Learn how to keep your tax bill at the legal minimum…and keep it there!By Mark E.BattersbyNow is the best time to think about reducing the ornamental and miscellaneous metal operation’s tax bill even lower than the point the economy may have driven it to.And,of course,aim to keep that tax bill at its legal minimum for many year to come.While many of us rely on the advice and help provided by tax professionals or utilize software programs to ensure a low tax bill,the real goal should be a low tax bill for not just this tax year but year-after-year.The best guarantee of consistently low tax bill,this year,next year,and so-on down the road is,of course,tax planning.Tax planning is easy:the more tax deductions taken,the lower the fabricating operations taxable income will be----at least for this tax year.Of course,ignoring potential tax deductions this year might mean significant savings in later years when profits----and tax bills---are higher.Either way,in order for deductions to count,the time to make the moves necessary for those low tax bills is before the end of the tax year.Tax Planning BasicsWhen thinking about any type of tax planning,every metal fabricator should keep in mind that although the IRS may occasionally disagree,the courts strongly back every taxpayer’s right to choose the course of action that will result in the lowest legal tax liability.Thus,as the end of the tax year quickly approaches,every fabricator faces several different options as to how to complete certain taxable transactions.Out tax system has graduated rates that increase along with the income of the metal fabrication business at various tax rates.Thus,one strategy for saving taxes means reducing the tax bracket of the fabricating operation.Getting the most from the temporary 15-percent tax rate for dividends,means finding another way to reduce corporate level income----and taxes?Obviously,neither an ornamental metal fabricating business nor any business owner can literally reduce their federal income tax rate.They can however,take actions that will have a similar effect.For example:●Choosing the optimal from of organization for the business(such as soleproprietorship,partnership,corporation or S Corporation).Although not ayear-end tax planning strategy,this option deserves attention in the overall taxplanning process especially in light of the current,and temporary,15 percenttax rate on dividends paid by incorporated metalworking businesses.●Structuring transactions so that payments received are capitalgains.Long-term capital gains earned by non-corporate taxpayers are subjectto lower tax rates than other income.●Shifting income from a high-tax bracket individual(such as you,the businessowner),to a lower-bracket individual(such as your child).One fairly,simpleway to accomplish this is by hiring your children.Another possibility is tomake one or more children partners in the business,so that net profits areshared among a larger group.While the tax laws limit the usefulness of this srtategy for shifting “unearned”income to children under the age of 14,some opportunities to lower tax rates still do exist.Remember,however,the time to think about those strategies is during the course of the tax year.Consistently ConsistentAlthough the goal is usually to reduce taxes this year,to be really effective the tax bracket should be consistent year-after-year.If income is up this year but expected to be down next year,for instance,an ornamental metal business might want to postpone asset sales or other unusual transactions until next year when the additional profits may not be as likely to put the operation into a higher tax bracket.Or,conversely if income and profits are down this year,disposing of unneeded equipment or business assets via a profitable sale just might generate extra income,income taxed at the operation’s current low tax rates.Depending on the circumstances,a number of legitimate strategies a metal fabricating business can employ before year’s end will help them remain in the same bracket this year,next year,and for many year thereafter.Those basic year-end savings strategies include:●Delaying Collections:A cash basis metal fabricating operation can delayyear-end billings until late enough in the year so payments will not come inuntil the following year.●Accelerate Payments:Wherever possible, prepay deductible businessexpenses,including rent,interest,taxes,insurance,etc.Also,keep in mind thatthe tax rules limit tax deductions for some prepaid expenses.●Accelerate Large Purchases:Close the purchase of depreciable personalproperty or real estate within the current year.●Accelerate Operating Expenses:If possible,accelerate the purchase ofsupplies or services or the making of repairs.●Accelerate Depreciation:Elect to expense or immediately write-off the costof new equipment instead of depreciating it.Remember,the new Section 179tax rules now permit every metal fabricator to deduct,as an expense,up to$250,000 in expenditures for new equipment.Naturally,what a particular business can do depends a great deal on the accounting method used by the operation.A cash basis metal fabricating operation,for example,deducts expenses as paid and receipts become income when received----or made available.An accrual-basis business realizes income when billed and expenses when incurred----regardless of when income is actually,received,or when payment is made.This year’s law changesThe American Recovery and Reinvestment Act (ARRA) earlier this yearextended a number of expiring provisions and created a few more that will affect the year-end planning process.For example:●First-year 50% bonus depreciaton:ARRA extended the 50% bonus first-yeardepreciation allowance available for 2008 for 2009.●Increased Section 179 expensing:During 2009,ornamental metal businessescan choose to expenses and immediately deduct up to $250,000 of the cost ofqualifying property and equipment.The $250,000 maximum expensingamount is reduced if the cost of all Section 179 property placed in service in2009 exceeds $800,000.●S corporation built-in gains holding period.For tax years beginning in either2009 or 2010,ARRA eliminates the corporate level tax on the built-in gainsof an S corporation that converted from regular‘C’corporation status atleast seven tax years before the current tax year.Going,going,goneMaking year-end planning more urgent than usual,a number of provisions in our tax law expire in 2009.Among the expiring provisions are:●The tax credit for research and experimentation expenses.●Increased alternative minimum tax (AMT) exemption amounts.●15-year straight-line cost recovery for qualified leasehold improvements,qualifiedrestaurant buildings and improvements,and qualified retail improvements.●Additional first-year depreciation for 50% of basis of qualified property.●Increase in expensing to $250,000/$800,000.●Expensing of “Brownfield’s”environmental remediation costs.●Empowerment zone tax incentives.●Tax incentives for investment in the District of Columbia.●Renewal community tax incentives.●The FUTA surtax of 0.2 percent.●Sixty-five percent subsidy for payment of COBRA health care coveragecontinuation premiums.●Reduced estimated tax payments for small businesses.●Use of single-employer defined benefit plan’s prior year adjusted fundingtarget attainment percentage to determine application of limitation on benefitaccruals.Tax tail should not wag the dogThere is a great deal of pressure in many metal fabricating businesses to continue cutting costs,including taxes.This coincides with increased scrutiny of tax returns on many levels of government.Identifying opportunities for tax deductions without running afoul of cash-strapped,state and local tax authorities should play a role in the planning process.On a similar note,the financial or operational strengths of a business transaction should always stand on their own,aside from any tax benefits derived from them.There is also the question of whether a tax deduction should be taken or iflegally,feasible,ignored.An excellent illustration of the flexibility of our tax rules are those governing bonuses.A metal fabricating business operating on the accrual basis has the opportunity to fix the amount of employees’ bonus payments before January 1 --- but to pay them early next year.Generally,the bonuses are not taxable to employees until 2010,but are deductible on the operation’s 2009 tax return –so long as announced before the end of 2009,and paid before March 16,2010.On the other hand,while few businesses are in a position to pay employee bonuses,an ornamental and miscellaneous metalbusiness may benefit by delaying income until next year.Remember,however,there is constructive receipt when income is made available to the fabricating business.Tax planning all the timeAlthough tax planning should be a year-round process,a number of year-end strategies can reduce not only this year’s tax bill,but future tax bills as well.The owners and managers of every metal fabrication business should also be taking additional steps to ensure the success of the operation in 2010.Whether or not the metalworking operation is facing a large tax bill or severely lower taxable income,professional advice is almost a necessity.There should however,be no uncertainty regarding the need for planning to minimize taxes this year as well as in future tax years.For your informationThe goal:You should always strive to keep your tax bill at the absolute minimum.The key is good tax planning,and looking at what decision work best in the long-run.For instance,sometimes it’s better to ignore a potential tax deduction one year to save more in a later year when tax bills are higher.Optimize your company:Do you have the best structure for your company,such as a partnership,proprietorship,or S corporation?Other tips:Have you structured transactions so that payments received are capital gains?Can you shift income from a high-tax bracket individual,such as yourself,to a lower-bracket individual,such as a child?One way to accomplish this is to hire your children or make them a partner in the business, which allows the next profits to be shared among a larger group.While the tax laws limit the shifting “unearned”income to children under age of 14,some opportunities do exist.永久节税筹划■学会怎样在合法范围内将税额减少到最低并一直保持下去现在是考虑降低金属饰品和五金经营税额的最好时机，因为那甚至可以比自然经济趋势下所能达到的税额更低。
财务制度外国参考文献
财务制度外国参考文献Title: The Impact of Financial Regulations on the Stability of the Financial SystemIntroductionFinancial regulations play a crucial role in ensuring the stability and soundness of the financial system. In the wake of the global financial crisis of 2008, there has been a renewed focus on the importance of effective financial regulations in preventing another catastrophic meltdown. This paper examines the impact of financial regulations on the stability of the financial system, drawing on insights from various international studies and reports.Regulatory FrameworkA robust regulatory framework is essential for maintaining the stability of the financial system. The regulatory framework comprises various rules, laws, and guidelines that govern the activities of financial institutions and market participants. These regulations aim to protect consumers, investors, and the overall economy from systemic risks and financial instability.Key Components of Financial RegulationsThere are several key components of financial regulations that are critical for maintaining the stability of the financial system. These include:1. Capital Adequacy Requirements: Capital adequacy requirements stipulate the minimum amount of capital that financial institutions must hold to cushion against potential losses. Higher capital requirements can enhance the resilience of financial institutions and reduce the likelihood of insolvency.2. Liquidity Requirements: Liquidity requirements mandate that financial institutions maintain sufficient liquid assets to meet their short-term obligations. Adequate liquidity buffers can help institutions withstand funding pressures during times of stress.3. Risk Management Framework: Robust risk management practices are essential for identifying, monitoring, and mitigating risks within financial institutions. Effective risk management frameworks can help prevent excessive risk-taking and improve the overall stability of the financial system.4. Supervision and Enforcement: Supervisory authorities play a crucial role in monitoring compliance with financial regulations and enforcing adherence to regulatory requirements. Strong supervision and enforcement mechanisms can deter misconduct and promote accountability within the financial sector.International Regulatory CoordinationGiven the interconnected nature of the global financial system, international regulatory coordination is essential for addressing cross-border risks and promoting financial stability. International organizations such as the Financial Stability Board (FSB) and the Basel Committee on Banking Supervision facilitate cooperation among regulatory authorities from different jurisdictions to harmonize regulatory standards and enhance regulatory effectiveness.Impact of Financial Regulations on StabilityEmpirical studies have shown that effective financial regulations can contribute to the stability of the financial system by reducing the likelihood of financial crises and mitigating their impact. For example, stricter capital requirements have been found to enhance the resilience of banks and reduce the risk of bank failures during economic downturns. Similarly, improved risk management practices have been shown to reduce the probability of financial distress and enhance the overall stability of the financial system.Challenges and Trade-offsDespite the benefits of financial regulations, there are also challenges and trade-offs associated with regulatory interventions. For instance, overly stringent regulations can stifle innovation and hamper economic growth. Moreover, regulatory arbitrage, where financial institutions exploit regulatory gaps or inconsistencies to circumvent regulations, can undermine the effectiveness of regulatory measures.Way ForwardIn conclusion, financial regulations are essential for maintaining the stability of the financial system and safeguarding the interests of consumers and investors. However, regulatory frameworks should be carefully designed to strike a balance between promoting financial stability and fostering innovation and growth. International regulatory coordination is crucial to address cross-border risks and enhance the effectiveness of regulatory measures. By implementing sound regulatory frameworks and enhancing regulatory cooperation, policymakers can contribute to a more resilient and stable financial system.References1. Amato, J., & Gerken, M. (2002). How effective are capital adequacy requirements? Evidence from the UK. Journal of Banking & Finance, 26(10), 1953-1978.2. Basel Committee on Banking Supervision (2010). Basel III: A global regulatory framework for more resilient banks and banking systems. Bank for International Settlements.3. Financial Stability Board (2015). Key attributes of effective resolution regimes for financial institutions. FSB.4. Haldane, A. (2009). Rethinking the financial network. Speech at the Financial Student Association, Amsterdam.5. International Monetary Fund (2017). Financial stability report. IMF.6. Laeven, L., & Valencia, F. (2012). Systemic banking crises database: An update. International Monetary Fund Working Paper, No. 163.7. World Bank (2016). Regulatory arbitrage and regulatory harmonization: The case of Basel III. World Bank Group.8. Snyder, C., & Zaman, S. (2017). Financial regulations and financial stability. Journal of Money, Credit and Banking, 49(2), 425-457.9. Zeff, S. (2003). An overview of international financial regulation. Accounting Horizons, 17(3), 185-195.以上参考文献仅供参考，希望对您有所帮助。
西方个人所得税制度设计思想及其文献综述
2007年第5期双月刊总第164期中南财经政法大学学报J OUR NAL OF Z HONG NAN UNIVERSITY OF ECONO M ICS AND LAWl.5.2007Bi monthlySerial l.164西方个人所得税制度设计思想及其文献综述温海滢(广东商学院财税与公共管理学院,广东广州510320)摘要:个人所得税的制度设计一直是西方税制设计研究的重要内容。
功利主义的税制设计思想给出了实现税收公平目标的个人所得税的制度框架,最优课税的税制设计思想则使个人所得税制度兼顾了公平和效率,财政交换论主张通过政治程序建立满足政府和个人意愿的个人所得税制度,机制设计则主张通过设置激励纳税人显示其真实税价的机制来实现个人所得税制度的设计。
这些税制设计思想对个人所得税制度改革产生了重要影响。
关键词:个人所得税;功利主义;最优课税;财政交换中图分类号:F810.422文献标识码:A文章编号:1003-5230(2007)05-0066-06税制设计思想是对税收制度设计进行的理论研究,对税制设计实践活动具有重要的指导作用。
但是,税收产生以后的很长一段时期,征什么税以及如何征税几乎都是君主意志的体现。
直到资产阶级在政治上提出约束君主权力的要求后,税收制度设计的研究才真正成为财政研究的重要内容。
资本主义国家成立以后,税制设计研究成为政治家和经济学家普遍关心的问题。
早期,英国和欧洲大陆的经济学家建树颇多,成为税收制度设计思想的代表;随着美国经济的发展和研究水平的提高,美国经济学家成为税制设计研究的重要力量。
近几十年,以英国、欧洲大陆和美国为代表的西方税制设计思想,对世界各国的税收实践和税制改革影响深远。
个人所得税,由于产生于资本主义时期,并且使个人利益直接减少,所以至诞生起,其税制设计就受到广泛关注。
西方的经济学家,不仅对个人所得税的制度设计进行了规范研究,而且还做了大量的实证研究。
尽管他们在税收制度要素的具体设计上观点各异,但是都对个人所得税的理论发展和各国的税制设计产生了深刻的影响,为各国个人所得税制度的改革和完善提供了重要参考。
西方税收制度参考文献汇编
《西方税收制度》参考文献汇编英文文献：1．Judith A. Sage, Federal Tax Course 1998, University of Illinois at Chicago, Prentice Hall, 19982．Kevin E. Murphy Mark Higgins, Concepts in Federal Taxation, South—Western College Publishing, an ITP Company, 1998 3．John Mikesell, Fiscal Administration, Indiana University, Harcourt Brace College Publishers, 19994．J. A. Kay and M. A. King ,The British Tax System, 1988 5．Principles of Business Taxation, London, 19886．Simon James and Christopher Nobes, The Economics of Taxation, 1997—19987．Sandford C. T, Successful Tax Reform, Fiscal Publication, 1993 8．Sandford C. T, Why Tax Systems Differ: A Comparative Study of the Political Economy of Taxation, Fiscal Publication, 2000 9．Survey of Global Taxation, 1997—199810．Ministry of Finance, Taxation in the Netherlands, 1999 11．Research and Information Department of the Ministry of Finance of Belgium, Tax Survey, 199912．Coopers ＆Lybrand, A Guide to V A T in the EU, 199613．Roger Gordon and Wei Li, Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations, NBER Working Paper No. 11661, Issued in October 200514．David Joulfaian, The Federal Estate and Gift Tax: Description, Profile of Taxpayers, and Economic Consequences, OTA Paper 80 December 1998.15．Allan C.M. The Theory of Taxation. Penguin Books Ltd, 1971 16．Atkinson A. B. and J. E. Stiglitz. Lectures on Public Economics.McGraw- Hill, 198017．H.J.Arrow, The Economics of Taxation, The Brookings Institution, 198018．Michael J.Boskin and Charles E.Mclure, Jr, World Tax Reform: Case Studies of Developed and Developing Countries, International Center for Economic Growth, 199019．Reuven S. Avi-Y onah , Why tax the rich? Efficiency, equity and progressive taxation, The Y ale Law Journal, V ol.111, No.6 20．Ramsey F. P., A Contribution to the Theory of Taxation [J].Economic Journal, 37, 192721．Baumol W.J. and D.F. Bradford. Optimal Departures from Marginal Cost Pricing [J].American Economic Review, 60, 1970 22．Diamond P. A. and J. A. Mirrlees. Optimal Taxation and Public Production [J].American Economic Review, 61, 197123．Atkinson A. B. and J. E. Stiglitz. The Design of Tax Structure: Direct V ersus Indirect Taxation [J].Journal of Public Economics, 6, 1976.24．Barro R. J. Are Government Bonds Net Wealth? Journal of Political Economy 81, 197425．James S. and Christopher Nobes. The Economics of Taxation.Prentice Hall Europe, 199826．OECD, Taxation and Environment: Four Case Studies, OECD, 199327．Martinez-V azquez J. and R. M. McNab, The Tax Reform Experiment in Transitional Countries, National Tax Journal LIII, 2000 28．Do Y ou Need to File a Federal Income Tax Return?/individuals/article/0,,id=96623,00.html 29．Thomas Piketty and Emmanuel Saez, How Progressive is the U.S.Federal Tax System? A Historical and International Perspective, NBER Working Paper No. 12404, Issued in August 2006专业网站：1．美国国内收入署（Internal revenue service）： 2．税收知识综合网站：3.英国国家税务局（HM Revenue & Customs (HMRC) ）:/4. /5. /6. /wiki/Tax_reform7. /wiki/Sales_tax中文文献：1、王国华：《外国税收制度》，中国人民大学出版社，2008年。
西方国家税收管理研究的发展演变
OBSERVATIONS ON THE FRONT以市场经济为基础的现代经济理论以及与之相适应的现代税收理论是由几代西方学者共同建立和发展起来的。
建立在现代税收制度基础上的税收管理理论的最初框架也是由西方学者奠定的。
了解西方学者税收管理研究的发展演变过程，对于把握税收管理研究的基本脉络，明确税收管理研究的新课题，建立中国科学的税收管理理论体系，无疑具有重要的参考价值。
一、早期学者的研究西方国家早期学者对税收的研究主要集中在税收的性质与原则方面，基本上没有涉及税收管理问题。
例如，在英国，著名哲学家、政治理论家托马斯·霍布斯（Ｔｈｏｍａｓ Ｈｏｂｂｅｓ，１５８８～１６７９），在其具有划时代意义的著作《利维坦，或教会国家和市民国家的实质、形式和权力》（１６５１）中，曾率先做出了税收是“公家给予保卫平民各安生业的带甲者的薪饷”的论断，创立了税收负担分配“不依赖于财富的平等，而依赖于每人由于受到保卫而对国家所负债务的平等”的受益原则，提出了“按消费品摊内容摘要：本文梳理了西方国家税收管理研究发展演变的基本历程，从早期学者的初步研究，到古典学派的进一步研究，再到历史学派和社会政策学派最终创立了税收管理的理论体系，最后发展到现代学者对此问题的量化研究。
同时指出，了解税收管理研究的发展演变过程，有益于我们明确税收管理研究的新课题及建立适合于中国国情的科学的税收管理体系。
关键词：税收管理 税收遵从 税收稽征西方国家Ａｂｓｔｒａｃｔ： Ｔｈｉｓ ｐａｐｅｒ ｒｅｖｉｅｗｓ ｔｈｅ ｈｉｓｔｏｒｉｃａｌ ｐｒｏ－ｃｅｓｓ ｏｆ ｓｔｕｄｙ ｏｎ ｔａｘ ａｄｍｉｎｉｓｔｒａｔｉｏｎ ｉｎ ｔｈｅ Ｗｅｓｔｅｒｎｃｏｕｎｔｒｉｅｓ． Ｆｒｏｍ ｉｎｉｔｉａｌ ｓｔｕｄｉｅｓ ｏｆ ｓｃｈｏｌａｒｓ ｏｆ ｅａｒｌｉｅｒｄａｙｓ ｕｎｔｉｌ ｎｏｗ， ｔｈｅ ｂａｓｉｃ ｐａｔｈ ｈａｓ ｂｅｅｎ ｔｏ ｅｓｔａｂ－ｌｉｓｈｉｎｇ ｔｈｅｏｒｅｔｉｃａｌ ｓｙｓｔｅｍ ｂｙ ｄｉｆｆｅｒｅｎｔ ｓｃｈｏｌａｒｓ ａｎｄｆｉｎａｌｌｙ ｔｏ ｐｏｓｉｔｉｖｅ ｓｔｕｄｉｅｓ ｏｆ ｃｏｎｔｅｍｐｏｒａｒｙ ｓｃｈｏｌａｒｓ．Ｔｈｅ ｐａｐｅｒ ｐｏｉｎｔｓ ｏｕｔ ｔｈａｔ ｂａｓｉｃ ｕｎｄｅｒｓｔａｎｄｉｎｇ ａｂｏｕｔｔｈｅ ｈｉｓｔｏｒｉｃａｌ ｐｒｏｃｅｓｓ ｏｆ ｓｔｕｄｙ ｏｎ ｔａｘ ａｄｍｉｎｉｓｔｒａｔｉｏｎｗｉｌｌ ｈｅｌｐ ｕｓ ｄｅｔｅｒｍｉｎｅ ｎｅｗ ｒｅｓｅａｒｃｈ ｐｒｏｊｅｃｔｓ ａｎｄｅｓｔａｂｌｉｓｈ ａ ｓｃｉｅｎｔｉｆｉｃ ｔａｘ ａｄｍｉｎｉｓｔｒａｔｉｏｎ ｓｙｓｔｅｍ ｓｕｉｔａｂｌｅｆｏｒ Ｃｈｉｎａ．Ｋｅｙ ｗｏｒｄｓ： Ｔａｘ ａｄｍｉｎｉｓｔｒａｔｉｏｎ Ｔａｘ ｃｏｍｐｌｉ－ａｎｃｅ Ｔａｘ ｃｏｌｌｅｃｔｉｏｎ Ｗｅｓｔｅｒｎ ｃｏｕｎｔｒｉｅｓ马国强（东北财经大学 辽宁 大连 １１６０２５）发展演变税收管理研究 OBSERVATIONS ON THE FRONT派税收”的税收体系，①但没有留下有关税收管理的只言片语。
关于西方国家税收制度
摘要自20世纪80年代以后,世界各国都纷纷进行税制改革,其主要原因是20世纪后期西方发达国家的两次经济危机带来负面影响以及税制自身的弊端.我国通过1994年的税制改革我国初步建立了分税制模式,基本适应了我国现阶段的经济发展的需要.但随着经济的不断发展,我国税制的改革与完善已成为必然.西方国家税制改革虽然体现许多共同的趋势,但也存在一定的差异性.所以税制改革不应只看税制的优、缺点,更应该考虑我国经济发展的水平和国情因素,不能麻木的照搬照抄西方国家的税制改革,在追求税制国际化的同时要注意与税制的本土化相结合,立足于本国现实来开展税制改革.本文以西方税收理论为基础,借鉴西方税制改革的成功经验,分析西方国家税制改革的基本趋势并结合我国国情,对我国税制改革的进一步深化和完善提出了若干建议.1. 王乔.席卫群比较税制20042. 殷玉辉.龙晓柏西方税制改革的发展趋势及对我国税改的启示[期刊论文] -江西社会科学2004(08)3. 刘军.郭庆旺世界性税制改革理论与实践研究20014. 李大明中国税制应走国际化与本土化相结合的发展道路[期刊论文] -涉外税务2004(02)5. 刘京焕.陈志勇.李景友财政学原理2001西方发达国家税制改革趋势及对我国的启示了解西方发达国家近年税制改革的发展趋势，将给我国税制改革工作带来诸多有益的启示。
西方发达国家税收制度的最新发展状况，概括起来大致有以下几个方面：第一，各国宏观税负出现下降趋势。
发达国家上世纪80年代中期开始的税制改革的主旋律是减税，然而减税减的只是所得税的名义税率或边际税率。
税改开始阶段，各国在降低税率的同时，将所得税的税基却相应拓宽了。
这样，发达国家初期税改的减税，实际上并没有影响税收收入的规模。
相反，各国税收收入的水平还普遍出现不降反升的现象。
从上世纪90年代末到本世纪初开始，随着西方各国财政状况的逐步好转，一些国家在税制改革中相应加大了对税收优惠措施的运用，不再一味追求“宽税基”的原则，这自然造成了税收收入规模的下降。
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《西方税收制度》参考文献汇编
英文文献：
1．Judith A. Sage, Federal Tax Course 1998, University of Illinois at Chicago, Prentice Hall, 1998
2．Kevin E. Murphy Mark Higgins, Concepts in Federal Taxation, South—Western College Publishing, an ITP Company, 1998 3．John Mikesell, Fiscal Administration, Indiana University, Harcourt Brace College Publishers, 1999
4．J. A. Kay and M. A. King ,The British Tax System, 1988 5．Principles of Business Taxation, London, 1988
6．Simon James and Christopher Nobes, The Economics of Taxation, 1997—1998
7．Sandford C. T, Successful Tax Reform, Fiscal Publication, 1993 8．Sandford C. T, Why Tax Systems Differ: A Comparative Study of the Political Economy of Taxation, Fiscal Publication, 2000 9．Survey of Global Taxation, 1997—1998
10．Ministry of Finance, Taxation in the Netherlands, 1999 11．Research and Information Department of the Ministry of Finance of Belgium, Tax Survey, 1999
12．Coopers ＆Lybrand, A Guide to V A T in the EU, 1996
13．Roger Gordon and Wei Li, Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations, NBER Working Paper No. 11661, Issued in October 2005
14．David Joulfaian, The Federal Estate and Gift Tax: Description, Profile of Taxpayers, and Economic Consequences, OTA Paper 80 December 1998.
15．Allan C.M. The Theory of Taxation. Penguin Books Ltd, 1971 16．Atkinson A. B. and J. E. Stiglitz. Lectures on Public Economics.
McGraw- Hill, 1980
17．H.J.Arrow, The Economics of Taxation, The Brookings Institution, 1980
18．Michael J.Boskin and Charles E.Mclure, Jr, World Tax Reform: Case Studies of Developed and Developing Countries, International Center for Economic Growth, 1990
19．Reuven S. Avi-Y onah , Why tax the rich? Efficiency, equity and progressive taxation, The Y ale Law Journal, V ol.111, No.6 20．Ramsey F. P., A Contribution to the Theory of Taxation [J].Economic Journal, 37, 1927
21．Baumol W.J. and D.F. Bradford. Optimal Departures from Marginal Cost Pricing [J].American Economic Review, 60, 1970 22．Diamond P. A. and J. A. Mirrlees. Optimal Taxation and Public Production [J].American Economic Review, 61, 1971
23．Atkinson A. B. and J. E. Stiglitz. The Design of Tax Structure: Direct V ersus Indirect Taxation [J].Journal of Public Economics, 6, 1976.
24．Barro R. J. Are Government Bonds Net Wealth? Journal of Political Economy 81, 1974
25．James S. and Christopher Nobes. The Economics of Taxation.
Prentice Hall Europe, 1998
26．OECD, Taxation and Environment: Four Case Studies, OECD, 1993
27．Martinez-V azquez J. and R. M. McNab, The Tax Reform Experiment in Transitional Countries, National Tax Journal LIII, 2000 28．Do Y ou Need to File a Federal Income Tax Return?
/individuals/article/0,,id=96623,00.html 29．Thomas Piketty and Emmanuel Saez, How Progressive is the U.S.
Federal Tax System? A Historical and International Perspective, NBER Working Paper No. 12404, Issued in August 2006
专业网站：
1．美国国内收入署（Internal revenue service）： 2．税收知识综合网站：
3.英国国家税务局（HM Revenue & Customs (HMRC) ）:/
4. /
5. /
6. /wiki/Tax_reform
7. /wiki/Sales_tax
中文文献：
1、王国华：《外国税收制度》，中国人民大学出版社，2008年。
2、付伯颖，苑新丽：《外国税制》，东北财经大学出版社，2007年。
3、国家税务总局税收科学研究所编译：《外国税制概览》，中国税务出版社，2004年。
4、财政部《税收制度国际比较》课题组编著：《法国税制》，中国财政经济出版社，2002年。
5、财政部《税收制度国际比较》课题组编著：《德国税制》，中国财政经济出版社，2004年。
6、财政部《税收制度国际比较》课题组编著：《俄罗斯联邦税制》，中国财政经济出版社，2000年。
7、财政部《税收制度国际比较》课题组编著：《印度税制》，中国财政经济出版社，2000年。
8、财政部《税收制度国际比较》课题组编著：《加拿大税制》，中国财政经济出版社，2000年。
9、财政部《税收制度国际比较》课题组编著：《美国税制》，中国财政经济出版社，2000年。
10、财政部《税收制度国际比较》课题组编著：《荷兰比利时卢森堡税制》，中国财政经济出版社，2000年。
11、财政部《税收制度国际比较》课题组编著：《日本税制》，中国财政经济出版社，2000年。
13、财政部《税收制度国际比较》课题组编著：《瑞典税制》，中国财政经济出版社，2000年。
14、财政部《税收制度国际比较》课题组编著：《台湾税制》，中国财政经济出版社，2000年。