搜索结果: 1-1 共查到“会计学 Penalty Structure”相关记录1条 . 查询时间(0.203 秒)
Penalty Structure and Individual Tax Evasion: an Approach of Behavioral Public Finance
Tax Evasion Individual Income Tax Prospect Theory Penalty Structure Behavioral Public Finance
2010/10/20
China is encountering grave individual tax evasion problem since the new filing system taking effect in 2007. The traditional Allingham and Sandmo (A-S) model illustrates tenuous credibility in explai...