Research On Tax Collector Law Enforcement Risk Prevention

With the development of globalization and market economy, taxation task is becoming more complicated and heavy. Nowadays, China is promoting administration according the law. Under this background, taxation law enforcement risk is facing more challenges and drawing more social attention, especially on its standardability and legalityIn recent years, there are certain researches on this topic both aboard and domestically. There is still lack of systemic and operational solutions to prevent law enforcement risk yet. Considering previous studies, this essay take A tax bureau as an example to discuss tax collector law enforcement risk prevention. It follows a theoretical guidance, the empirical analysis and solutions frame.First of all, this paper introduced previous research results at home and abroad, my research route and key concepts. And then taking A bureau as an example to explore the current status of risk management on law enforcement and three causes of the risk. Next, under COSO-ERM theory, it talks about the law enforcement risk identification and evaluation, and draw lessons from the experience of the United States, Canada, Japan, Greece and Guangzhou. Finally, it provides three solutions to prevent risks from the external environment, internal environment and improving tax collectors themselves three aspects.