Research On Corporate Income Tax Evasion Factors And Governance Based On The A-S Model

With the development of economic activities, tax evasion becomes more and more common, which cause serious harm in both economic development and social harmony. Thus, tax evasion has become an important issue, which theoretical researchers and government departments pay more and more attention. In a large number of studies, the studies that have combined with the characteristics of China's income tax expropriation are few. Therefore, the study that analyzing the in-depth reasons of the income tax evasion and enriching our income tax evasion theory, relating theory and practice and putting forward countermeasures of income tax evasion, is of momentous significance to improve the efficiency of tax administration.First, with the situation of study of the factors of tax evasion, the governance of tax evasion and the model of tax evasion, the study points out that the studies and analysis do not base on our national conditions and tax environment. Secondly, the article analyses the main types and the harmfulness of tax evasion and emphasizes the urgency of the governance of tax evasion. Then the study establishes a model of corporate income tax evasion and does the comparative static analysis of the various factors of tax evasion, which pointing out real income, tax rates, tax compliance costs, penalty rates, inspection capability an inspection probability have different effects on taxpayers behavior. Finally, through the research above, the paper concludes problems of the governance of income tax evasion during the present stage and puts forward strategies recommendations of the governance of corporate income tax evasion in our country.