Analysis Of Compliance In The Tax Administration

税收是国家财政收入的重要来源，偷税、逃税、骗税、抗税为代表的税收不遵从现象是当今世界每一个国家所要面对的共同的问题。尽管这些年来我国的税收事业发展突飞猛进,但纳税人税收不遵从行为依然普遍存在，其所造成的税收损失仍然是非常严重。事实上，在税收产生的同时，税收遵从也就一并伴随着出现了。对社会经济而言，税收不遵从的不良影响不光是在很大程度的税收收入损失上，更为重要的是严重破坏国家经济的运行。目前，人们对税收遵从问题越来越关注了。从税务机关征管角度开展纳税遵从问题研究,通过对税收遵从影响要素的探讨，有助于改善和发展税收管理理论体系，使得理论更接近现实，从而构建税收遵从理论研究体系。由于影响企业税收遵从...Tax is the important source of the government’s financial revenue. Nowadays tax non-compliance is the same problem that every country in the world faced, such as tax evasion、tax avoidance and tax deception. Although our government’s tax revenue growth by leaps and bounds, tax non-compliance behaviors are widespread, and the tax loss is still serious. The negative effects on social economy by tax n...学位：税务硕士院系专业：经济学院_财政学(含税收学)学号：1552012115179