摘要
利益相关者理论在我国尚未引起足够的重视,将其运用到税务筹划研究中,更为少见。从企业利益相关者理论的研究视角出发,把企业作为"利益相关者的契约联合体",提出税务筹划的共赢理念,并进行了企业与税务机关、企业与其职工的税务筹划博弈分析。
Stakeholder theory has not attracted sufficient attention in our country. In this paper, authors puts forward effective tax planning winmtogether idea under stakeholders theory. The paper makes a game analysis of enterprises and tax authorities, enterprises and their employees.
出处
《经济问题》
CSSCI
北大核心
2009年第5期126-128,共3页
On Economic Problems
