Analysis And Prevention Of Dereliction Crime Of Tax Personnel

In recent years,the incidence of cases of dereliction of duty has been increasing,and the scope and amount of the cases are increasing.The dereliction of duty has become the highest crime crime in the taxpayer,which has caused the country and the people.Loss of interest.There are many reasons for the occurrence of dereliction of duty for tax officers.The reasons involved are very wide and very complex.With the latest theory of criminal reasons,both the subjective individual ideological level,but also the objective internal management level,the external environment level,etc.,the author from the perspective of criminal law,sociology and economic perspective on the tax officer malfeasance crimes were analyzed,In order to find the real cause of tax fraud.For tax officers to dereliction of duty,to take from all aspects of the corresponding preventive measures.Not only to strengthen the subjective aspects of tax personnel education,strengthen internal and external power supervision,unreasonable legal system to be effective to improve and perfect,in accordance with the risk control theory to establish a strict internal management system,and increase punishment efforts.This paper studies the concept of dereliction of duty by tax evasion,and analyzes the concept and kind of the dereliction of duty of the taxpayer.Based on the example of the tax system of the Y Province,the tax evasion of the taxpayer through the actual case.The characteristics of crime,and innovation attempt to use the law and economics of the Hand formula on the tax officer to conduct dereliction of duty analysis.Based on the causes of crime,combined with the theory of tax risk prevention,from the individual level,the system level and the social level to put forward the corresponding preventive measures to reduce and curb the taxpayer tax evasion of the phenomenon of dereliction of duty.