税收征管难度监测模型及应用

发布时间：2018-05-05 10:08

本文选题：税收 + 征管难度　；参考：《湖南大学学报(社会科学版)》2017年05期

【摘要】：在分析影响税收征管难度主要因素的基础上,筛选出评价税收征管难度的双级测评指标,并建立各二级指标(可测指标)的测算模型。同时,提出了评价税收征管难度各指标权重的动态权重优化模型及其算法,以测算税收征管难度水平的综合值。最后,以长沙市内长沙县、望城区、浏阳市和宁乡县为研究样本,对本文构建的模型进行实证研究,证实了模型和方法的有效性和合理性。
[Abstract]:Based on the analysis of the main factors affecting the difficulty of tax collection and administration, the two-level evaluation index for evaluating the difficulty of tax collection and administration is selected, and the calculating model of each second-level index (measurable index) is established. At the same time, the dynamic weight optimization model and its algorithm for evaluating the weights of each index of tax collection and administration are put forward to calculate the comprehensive value of the difficulty level of tax collection and management. Finally, taking Changsha County, Wangcheng District, Liuyang City and Ningxiang County in Changsha City as the research samples, the empirical research on the model constructed in this paper proves the validity and rationality of the model and method.
【作者单位】：湖南省国家税务局;中南大学数学与统计学院;
【基金】：国家税务总局科研项目(2016YB03)
【分类号】：F812.42

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