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The Risk Prevention And Response Of Tax Administrative Enforcement

Posted on:2015-03-19Degree:MasterType:Thesis
Country:ChinaCandidate:D LiFull Text:PDF
GTID:2266330428468270Subject:Public Management
Abstract/Summary:PDF Full Text Request
With the vigorously promote of administrative law and rule, tax law enforcement increasingly standardized, which provides quality assurance for the development of the tax. Undeniably, the tax law is lagging behind the pace of construction compared with today’s rapid information progress. Meanwhile, because of the consciousness of taxpayer’s rights, there will be more disputes of levied relations, more tax litigation and liability rectifying mistakes. Thus the tax authorities and law enforcement officers unprecedented increasingly pressure. It is an important issue for all levels to face, including how to correctly understand and actively prevent and respond to these risks.In this paper, the writer analyzes the status of China’s current tax law enforcement and law enforcement risk causes. Also the writer proposes measures to prevent and avoid the risk, which is on the overall level and process level. All conclusions is on the stand of the theory of Public Administration and administrative law, the writer also applied Marxist dialectical materialism, game theory and risk management philosophy. What is more, the conclusion combined with the tax authorities’ grassroots administration and enforcement practice. There are four parts:Part Ⅰ:Introduction. This section provides a brief description of the background of tax risk and risk prevention administrative enforcement, significance, current research status, pointed out the research methods, and deficiency.Part Ⅱ:Risk theory of tax law enforcement and empirical analysis. The section defines administrative enforcement of the tax risks according to the risk and risk management theory, which provides theoretical support options for risk management and measures. By analyzing the actual case law grassroots tax authorities, it points out the easily lead to risks and performance risk that may appear during tax administration and enforcement.Part Ⅲ:Cause of tax law enforcement risk analysis. This part analyze both internal and external factors which cause the risk of tax law enforcement, it also identifies risk points. All conclusions are according to Marxist dialectical materialism, game theory and the theory of risk assessment.Part Ⅳ:Tax law enforcement risk prevention and response. On the basis of analyzing cause of risk, it proposed the overall level of risk aversion and business process level policies and measures, which is from the areas of legislation for the protection and institution-building, internal management and external supervision and so on.
Keywords/Search Tags:The risk of tax administrative enforcement, Risk assessment, Riskresponse
PDF Full Text Request
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