Study On The Problem Of Rent-seeking Corruption In Liaoning Tax Administration

Tax collection and administration is the national tax authority to participate in the market economy running one of the most common way of management,throughout the course of the economic activities of frequent contact with the general taxpayer,tax collection and administration of corruption affect the whole social ethos,the tax collection and administration corruption caused the main reason is full of rent-seeking activities in the collection and administration,whether taxpayers or taxman,around the national tax power rent-seeking is underway,and erosion of the country' tax revenue,lower the level of overall social welfare.Taking Liaoning tax collection and management as an example,this paper analyzes each link of tax collection and administration in depth.Found in accordance with national collection and management system,strengthening tax information tube,strengthen law enforcement and supervision,strengthen the integrity education training and improve tax collection and management practice,rent-seeking corruption still exists,to change,only way is more subtle.Daily collection,there is still a tax administrators abuse of favouritism,tax law enforcement is lax and disorderly law enforcement behavior,the design of tax collection and management system is not enough transparent,secretly look for special discounts and so on bad behavior.Investigate its reason,from the perspective of rent-seeking theory is mainly in the tax collection and administration discretion is too large,loopholes in tax administration system,tax in the process of rule of law and taxation law enforcement lack of effective supervision,etc.For tax collection and administration of the rent-seeking corruption of the reasons,put forward the prevent rent-seeking corruption of the tax collection and management ideas,through the severe punishment for corruption,specification limit discretionary power,perfect the policies and regulations formulation mechanism and establish the provincial tax collection and administration system to explore science,tries to correct unhealthy tendencies in the process of the current tax collection and administration,system root from the curb rent-seeking corruption,in order to establish harmonious hotline relations,realize Liaoning tax management of the new breakthroughs in reform,to provide theoretical reference.