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内资企业在两税合并中相对其他利益各方的集体不作为行为,其原因是存在企业个体搭便车行为和个体理性与集体理性的冲突。企业团体可以较为有效解决以上问题,但是能够独立自主代表企业利益,协调企业集体行动的行业协会缺位。
The reason why the domestic-funded enterprises act in collective inaction in the merger of the two taxes with respect to other stakeholders is that there exists the conflict between individual free-riding behavior and individual rationality and collective rationality. Business groups can solve the above problems more effectively, but the industry associations that independently represent their own interests and coordinate their collective actions are absent.