税收执法不严的法律经济分析

The legal-economic analysis of the lax law enforcement relating to tax

税收流失问题是我国乃至世界上许多国家都存在的现象,税收执法不严是其成因之一。从法律经济学的角度对税收执法不严进行相应的分析可以进行更有效地防范。征税主体主观执法不严与其客观执法不严都有不同的成因,对此所采取的对策也应区别对待。

The loss of revenue exists in China ,even in the world, lax laws enforcement is one of the main causes.After the legaleconomic analysis of the lax law enforcement relating to tax,many more effetive meadures can be carried out.there are different causes between the objective slack law enfocement With the subjective slack law enfocement,then,the countermeasures should be treated differently.