A Study On Assessment Method And Precluding Analysis Of Tax Evasion

As an objective phenomena widespreadly exist in economic and social activities,grievous problems of tax leakage in the taxation collecting are not only massive losses to the public finances but also big adding costs to the government against the loss of tax revenues,which has been extensively studied.Currently,the inland researches of tax leakage mostly followed the route of foreign countries,and plenty of attention hasn't been drawn in quantitative research of the loss of tax revenues.Besides,exsiting researches on the practice of tax planning are restricted within taxation system,which may be probably parochial with tax administration 's the proceeding informationization.Finally,the research on anti tax avoidance approaches is still at the exploratory stage.The main work of the paper is as follows:(1)In this paper,exploratory research has been performed for above issues.The paper subsequently introduces several typical methods to estimate the scale of tax evasion by means of the bibliometric analysis and statistical analysis.For one thing,study on tax leakage results in the theory of shadow economy,for another,plenty of methods in estimating the macroscopic scale of tax evasion are provided.(2)In this paper,a brandly new method in estimating the microscopic scale of tax evasion is theoretically proposed.This method works well especially as estimating the accurate scale of tax leakage gap,which could provide reasonable measures for reference in policy in the light of the tax adapting goal.Then,the method is carried out in estimating and analyzing the key sources of the taxation all over the country.(3)After that,this paper pointed out the economic background and statistical principal of the tax assessment index method.On this basis,it mainly discussed the problems of the present tax assessment index system.Lastly,it indicated that to solve these problems depends on the design and the science verification of the index system,the rationalization of the statistical analysis in the tax assessment,and the development of the comprehensive index assessment methods.(4)This paper tries to find out the way to solve these problems by analyzing the size of the tax loss,its impact on the economy and the reasons.Based on the formal researches,some reasonable advices are proposed to avoid tax loss.