Corruption Prevention And Control Design Of The Grass-Roots Tax Department

Because of job responsibilities, grassroots corruption tax department directly harm the national interests and the interests of taxpayers, the research on the prevention and control of corruption in the tax department grassroots but from necessity and urgency.Papers explore the use of some of the economic principles of the tax department to analyze the issue of corruption, in the general definition of corruption to define, analyze and summarize the grassroots tax authorities have the kind of power, corruption, and then clear the meaning of the tax, that tax officials take control tax enforcement powers and administrative powers such as the right to seek personal tax improper interests. In the form of expression, the bartering of abuse mainly caused by tax enforcement authority, not as a dereliction of duty as well as due to the illegal occupation of public property. Grassroots corrupt tax department is prominently features direct bartering sex, dereliction of prominence and multiple-level corruption. Due to special duties owed to the tax authorities grassroots, its corrupt practices also have serious harm, reflected in the national interest caused heavy losses to disrupt social order and economic damage to the image of the tax authorities.Causes of Corruption grassroots tax on external factors, the actual tax enforcement power is a scarce resource, there are exchangeable market; there is information asymmetry in the market, and in the grass-roots of corruption in the tax authorities performance between the tax authorities and taxpayers, tax law enforcement personnel and information between leadership oversight wrong and unsound laws and regulations and so on. And levied for both sides as a rational "economic man", seeking to maximize the interests of choice is internal reasons acts of corruption; corruption and anti-corruption in the comparison of costs and benefits is the direct cause of its occurrence. In the research on corruption prevention and control thinking, summed up the anti-corruption experience first learn some advanced countries and regions, such as the emphasis on anti-corruption education, strengthen the system and the strengthening of social public opinion, seriously punish corruption. The basic idea of our proposed prevention and control of corruption, focus on training and incorruptible social morality, to improve the system of constraints and to improve incentives for honest public officials.Finally, specific anti-corruption Measures tax department, focusing on strengthening the anti-corruption education, the implementation of the Independent Commission Against incentives to enable them to consciously resist corruption; strengthening supervision, strengthen tax enforcement powers of supervision and control, punish corruption, improve the cost and the cost of corruption; focus on strengthening institutional constraints prevent deepening internal construction, deepen the investigation to identify risk points, to strengthen the tax risk early warning control, the grass-roots tax authorities the separation of powers and process constraints, strengthen key aspects of the exercise of power and control parts, increasing Chief public efforts to put an end to corruption.