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Risk Of Tax Law Enforcement And Preventive Measures

Posted on:2014-01-25Degree:MasterType:Thesis
Country:ChinaCandidate:K HuFull Text:PDF
GTID:2256330401489826Subject:Tax
Abstract/Summary:PDF Full Text Request
As social and economic development and the deepening of the process of administering the tax, the tax authorities of the community put forward higher requirements for the degree of concern on taxes has gradually increased, the tax work is facing many new problems and new challenges, tax law enforcement increased risks. In recent years, although the risk of academic research on tax law enforcement are constantly improving, but overall is still in its infancy, little empirical research and analysis, not yet formed a systematic theory, therefore, the risk of tax law enforcement has an important theoretical and practical significance.Based on the above background, the risk from the basic theory of tax law enforcement to start, first of all define the concepts related to tax enforcement risks, including the risk of tax enforcement characteristics, classification, and the elements of the main risks faced by tax law enforcement, digging a comprehensive risk management theory and information asymmetries in preventing the risk of tax enforcement guidance; then use to find relevant literature, qualitative analysis and causal analysis method to analyze the results of tax law enforcement presence awareness of global risk is not strong, comprehensive enough control mechanisms, regulatory agencies professional and management tools targeted not strong enough situation, summed up the current risk of the presence of local tax law enforcement documents and more tax-related violations, increased tax enforcement disputes, tax officers malfeasance cases increased, maintaining the tax rate and tax administrative reconsideration appeal administrative appeal losing rate and other specific forms and further explore the results of these causes are the risks of law enforcement tax laws defects, social and environmental factors and the quality of law enforcement personnel; re-learn the advanced experience of foreign countries, combined with China’s actual conditions, obtained must be strictly law enforcement supervision, highlighting the role of science and technology and improve the prevention of tax services and other risks of tax enforcement revelation; based on AHP build strength tax enforcement risk assessment model to evaluate the risk factors of law enforcement, enforcement of the tax risks developed a greater impact strength Several factors, finally proposes strengthening the legal construction of tax enforcement risks, optimize revenue and improve the social environment of law enforcement risk risk of tax law enforcement personnel quality concrete measures to improve the level of application papers and practical value.
Keywords/Search Tags:tax enforcement, risk prevention, tax services, risk assessment
PDF Full Text Request
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