逃税制度化衍生:路径、成本及对策

The Derivation of Systematic Tax Avoidance:the Path,Cost and Countermeasure

逃税是纳税人的内在冲动,是规范性税制体系中无法完全排除的一种行为。但制度化的逃税是一个完全不同的问题。这意味着内在制度对逃税这种机会主义行为的约束失效,并最终深植于外在税收制度之中。显然,当逃税制度化后便很难逆转。因此,为了防止税制在演化中变成这一坏的制度,必须首先了解逃税制度化衍生过程及其引至的成本。在此基础上提出相关对策分析。

Avoiding tax is the taxpayer＇ s inner drive, and a behavior that can＇t be avoided in the disciplined tax system. But systematic tax avoidance is a totally different question. This means the inner system has no valid constraint on the possibility behavior like avoiding tax, and will be eventually and deeply rooted in the outside tax system. Obviously, this is hardly reversed after the tax disciplined. So, in order to prevent such a bad system generating, we firstly must get to know the derivative procedure and the generated cost from tax avoiding behavior, and therefore the related analysis and strategy will be proposed.