论税务稽查行政不作为与税收流失

根据布坎南的理论,税务稽查部门是一个理性的"经济人",他们基于自己利益得失的考虑,也会采取消极的行政行为或行政不作为,从而导致税收流失.从对税务部门稽查与纳税人偷逃税损益的博弈分析可知,把罚款同税务机关的切身利益挂钩、强制税务干部交纳一定职责保证金或抵押金、用技术手段防止税务征管查而不罚将是治理此类税收流失的有效措施.

On Administrative Nonfeasance in Tax Check and Revenue Run-off

According to J.Buchanan's theory,the tax check departments are rational "economic person",thus they will take passive administration or nonfeasance in view of their own interests,which leads to tax run-off.By the game analysis of profit and loss between tax check and tax dodging or tax evasion,it can be found that the effective measures to prevent tax from running off are to combine the forfeit with the interest of tax check department,to force revenuer to pay some responsibility deposit and to use technical means to prevent tax collector from just checking but not punishing.