Research On Alleviating Risks Of Tax Law Enforcement

These years, in pace with the further implement of the administrative reconsidering law,administrative procedural law,country compensation law,new collection and management law and its implement detailed rules, the improvement of law in the whole society, the consciousness of protecting one's right and the consciousness of law have been built up. So all of these bring forward higher requirement to the tax law enforcement. But because we are in the transferring process of market economy and there are some problems, such as imperfect market, imperfect credit system, and imperfect circumstance of tax administration, restriction factor in the tax law enforcement and so on, there are some risks in fact. There are some examples which have influenced the authority and social image of tax bureau in practice. This is the reason why we should do research on the theory and practice.But the person in the field of theory and practice don't give enough attention to the risk of tax law enforcement. The basic theory should reestablish and expurgate to settle the problems in practice. This article try to make two innovations: the first one is to make a new concept--- the risk of tax law enforcement; the second one is the new method of analysis.The research method of this article is from abstract,ordinary to specific. From jurisprudence and in the view of administrative law and tax law, using the frame of new system economics to analyze the reason that causes the risk of tax law enforcement, the author brings forward the measures to alleviate the risk of tax law enforcement. There are three chapters in the thesis.The first chapter is the basic theory of the risk of tax law enforcement. The author makes a new definition to the risk of tax law enforcement. On this basis, the author analyzes the characteristics and the kinds of the risk of tax law enforcement.The second chapter is the analysis on system of the risk of tax law enforcement. This is the main part of the thesis. The author uses the frame of new system economics to analyze the reason which cause s the risk of tax law enforcement in theory and demonstration and make further analysis on the influence of the immanent system on the behavior of tax law enforcement. In the same the author deems that the system is more important to the human behavior than the human character and self-discipline. One reason is the non-symmetry of information. This will make converse option and the risk of morality. We can see these problems through two aspects, one is tax collection and the other one is in the interior of tax bureau. This will make bad relationship between the taxpayer and the tax bureau. The second reason is the inclination of opportunism of person. The inclination of opportunism of person is always to transfer the costs to others to make profits. So if we want to regulate the behavior of the tax law enforcement, we must establish some restrict system. This thesis makes positivism analysis on the risk reason on the basis of the theoretic analysis. The author considers that the root of the risk of the tax law enforcement is the absence of formal rule the intenerating of informal restriction the imperfection of implement. The specific representations are: the absence of tax law, the imperfection tax management system, the lower diathesis of the executor, the lower consciousness of taxpayer and absence of supervising system and encouraging system. The third chapter is some new innovative system to alleviating risks of tax law enforcement. In this chapter there are some advices:(1) perfect the legislature of tax administration and manage the enforcing law in Tax administration ;(2) deepen the reformation of tax system and change the management of the tax plan; (3) establish and perfect the system of alleviating risks; (4) establish and perfect the protect through internet and protect system; (5)strengthen law consciousness, advance the leader's diathesis. The aim of all of these innovative systems is to reduce the risk of tax law enforcement.