Analysis On The Forms Mechanism And Governance Of Tax Evasion

The renowned finance expert Yang Yan in Tang Dynasty once pointed out that the tax revenue is the national basis. Marx also once profoundly pointed out that"the payment of taxes is mother's milk feeding government","the national existence economy manifests is the tax". The tax payment legally and taxes evades and avoids are as the main body tax revenue outflow born that way pair of contradictory. The modern tax revenue system undergoes the long-term development, and already penetrated into national economy in each aspect, this causes avoiding taxes more complex, affects is broader. Until today, the various countries felt threat and the puzzle from avoiding taxes. The question of avoiding taxes oneself has become a serious common question which various countries' government faced. In our country, the research of avoiding taxes is simple, many countermeasure analyses and the qualitative analysis characteristic, no systematical fundamental research on avoiding taxes is undergone. Under our country present economy reforming big background, avoiding taxes becomes very serious, this has formed theory supplies and the practice demand gap, the lack of theory has brought limitation to our country effective governance on avoiding taxes on and the tax revenue system's further consummation。How to prevent and control avoiding taxes effectively has become an important topic facing us. Therefore, evading taxes has become an important economic problem today various countries institute faces. Evading taxes are now being paid attention to by governments and has also become the important topic which the taxation theory and the practice need to study.The author is engaged in tax affairs agent practical affairs foy many years, the personal experience on our country tax revenue reform's partial courses, accumulated certain rationale in the tax revenue escape behavior's research and the guard analysis is important to the popic. This article has given sestemetic analysis on elaborating the tax revenue escape influencing factor and forms the analysis, and further from the behavior study and the sociological theory's angle, explained the tax revenue escape behavior formation mechanism. According to the above tax revenue escape's influencing factor as well as the tax administration practice, the article has pointed out that the related policy governance choice on tax revenue escape. At the same time, the article has also studied present situation of tax revenue escape in our country and way of forming, and has pointed out our country tax revenue escape is different with other national some characteristics, proposed operational policy measures on the governance of tax revenue escape .This article consists of four chapters, the content includes the mechanism analysis as well as the guard government analysis the tax revenue escape's influencing factor and the tax revenue escape behavior forms.