A Study On Corruption Case Of China’s Tax Officials

Law-based tax administration is an important part of rule the country by law.It’s the basis,soul and foothold of tax work.As an important economic law enforcement organ,the tax department has an important duty to carry out the law-based tax administration.But because the tax workers as the tax department staff mastered a certain administrative privileges,it is easy to breed corruption.Nowadays,the corruption of tax officials is becoming more and more serious.Only from 2012 to 2015,the national tax system has been seized more than 400 tax officials from duty crime.It is not conducive to implementing the work of law-based tax administration.Therefore,on the basis of theoretical analysis,it is necessary to collect the case of corrupt tax officials for empirical study to find out the problems.This paper combines the theoretical analysis and empirical case studies,through the study of the specific situation,cause and countermeasure of the corruption of the tax official to provides some measures and suggestions for further improving the tax collection and management system,effectively curbing the corruption of the tax officials,promoting the law-based tax administration and promoting the modernization of tax administration.In addition to the introduction,the article mainly consists of four parts.The first part analyzes the corruption of tax official by means of power-seeking rent model.In order to analyze the tax official’s corruption problem directly and objectively,this paper establishes two kinds of tax official power rent-seeking model according to the category of the tax official abuse power for personal gains.At the same time,the analysis provides the theoretical guidance for the following empirical research.The second part makes a systematic empirical analysis on the tax official’s corruption case database.This article systematically analyzes the basic situation of the corruption official in the case bank from seven aspects.Subsequently,according to the previous empirical analysis,the paper summarizes the eight characteristics and trends of the current tax official’s corruption.The third part analyzes the main reasons leading to the corruption of the tax official.In order to make more targeted research,the article analyzes the causes of the tax official’s corruption from the particularity of the tax official.First of all,based on the above empirical analysis,the paper discusses the surface causes of tax official’s corruption.And then,combining theory with demonstration,we discuss the deeper reasons leading to the corruption of tax officials.The article thinks that the defect of the tax collection and management system creates the illegal rent-seeking opportunity of the tax official.The fourth part discusses the countermeasures and suggestions to prevent and cure the corruption of tax official and promote the law-based tax administration.Based on the previous theoretical analysis and empirical case analysis,the author thinks that it is necessary to strengthen the balance of tax power if we want to curb the corruption of tax officials.