Study On Tax Sources Risk Assessment Based On AHP-entropy Method

To effectively guard against the risk of tax sources, many of the tax authorities are in tax sources risk assessment practices. However, due to the tax risk assessment method is relatively single and subjective, the effect of trying to control the risk of tax sources through the implementation of diversified management to taxpayers according to the results of risk assessment is not ideal. It will make a positive significance to explore new methods of tax sources risk assessment and to evaluate the results of tax sources risk scientifically. This paper, taking the real estate industry in Binhai City as an example, investigates the feasibility of AHP-entropy method in tax sources risk assessment with three steps:building a risk identification index system for the real estate in Binhai City; bestowing weighing to the index system according to AHP-entropy method, and then carrying out the recognition, the measurement as well as the evaluation to the tax sources risk of the real estate in Binhai City. This paper argues that tax sources risk assessment based on AHP-entropy method can effectively improve the accuracy of risk assessment and risk response, at least in the investigation of real estate.