税收流失的治理对策

Administrative Countermeasures on Taxation Drainage

税收流失的治理一直是世界性的大难题,并为国际社会广泛关注。因此,世界各国无不采取各种措施减少税收流失,对税收流失行为进行惩罚。通过对税收的作用与流失原因的分析,看到治理税收流失是全方位、全社会的,而不是局部的,需要从法制、征管、税制、体制、监督和宣传等方面、多视角系统研究税收流失的治理对策。

Taxation drainage has been a worldwide issue which caused intensive concerning. Hence, most nations adopting various measurements to reduce taxation drainage and executed punishment on tax dodging. The essay analyzed roles of taxations and reasons leading to drainage, realizing administrative countermeasures should rest on overall orientation yet not locally distributed, thus the measurements should be executed via legal system, imposture, taxation system, supervision and publicity via diverse angles.