纳税人诚信的判别分析研究

The Discrimination Analysis of Taxpayer's Credit

纳税评估工作的核心是判别纳税人的诚信水平,为了弥补现有技术解决手段的缺乏,在建立科学的纳税评估指标体系基础上,应用多元统计判别分析方法,建立纳税人诚信判别函数,并收集实际数据作实证研究,对模型进行参数估计和预测,证实了该判别分析是识别纳税人诚信的有力工具。

The core of the tax compliance program is to discriminate the taxpayer's credit.At present the authorities are still lake for the effective technological solutions.On the basis of the indexes system in measuring the tax compliance,this paper establishes the taxpayer's credit discrimination functions by using the discrimination analysis method.By means of parameter estimation and forecasting analysis,and explains that the discrimination analysis method is a powerful tool in the tax credit discrimination.