【摘要】企业税收遵从成本的累退属性已经得到西方发达国家和一些

尽管随着理论模型的研究不断深入,人们获得更多的评价手段和工具,但综观最新的一些实证研究成果,本文发现遵从成本理论模型的应用仍存在重重困难:首先是费用识别问题。一方面,遵从成本与 [3] klun, m., tro?kovi ispunjavanja porezne obveze u sloveniji, financijska teorija i praksa.2002,vol. 26, no. 4, pp. 775-792.
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