稅收籌劃論:前沿理論與實證研究

· 清華 Book 337 · 崧燁文化(崧博)
Ebook
394
Pages

About this ebook

本書將稅收籌劃的研究視野拓展到經濟學、法學和管理學領域,從戰略管理、契約理論、產權理論、法律規制、博弈論等視角重構稅收籌劃的理論框架。此外還對稅收籌劃意願的影響因素、產權安排與稅收負擔的關係、產權性質與稅收籌劃行為的相關性、盈餘管理與企業所得稅稅負的關係等論題進行初評研究,從不同角度檢驗稅收籌劃的影響因素及其內在規律。

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