The Research Of Tax Assessment Based On Tax Risk Management

The tax assessment had been developed from the end of the 20^th century to the beginning of the 21^th century in the grass-roots unit of the tax administration. It expedites proceedings of collecting taxes to law and strengthen the management meticulously and scientifically. However, it also emerging questions like unscientific tax assessment model or inefficient taxpayer compliance. With the applying of the Tax Risk Management in 2014, replying to different tax risk becomes the main emphasis of the work so that the tax assessment has been ignored. But it is undeniable that tax assessment has its own value as a mean of collecting taxes and should play an important role. The purpose of this paper is to find the origin and history and the future of the tax assessment from the point of the view of public policy’s contents and government documents and to find the real change and the problem of the tax assessment. Also, the paper aims to optimize tax assessment in implementation process of the public policy by comparing tax assessment and tax risk management through regression analyses.