纳税人逆向选择风险及税收流失分析

Analyzing on the Risk of Converse Selecting and the Loss of Tax Revenue

传统逆向选择理论忽略逆向选择风险。逆向选择风险的降低是导致纳税人逆向选择的根本原因。征税人基本查处率是影响纳税人逆向选择风险的主要因素。影响纳税人逆向选择风险的其他因素是:纳税人风险态度、国家税收制度等。文章最后提出了一些有效的减少税收流失的措施。

The theory of converse selecting ignores of its risk.The risk of converse selecting dropping is the basic reason of leading to converse selecting of people of paying tax.The rate of taxman＇s investigating and treating is the main fact that influences the risk of converse selecting of people of paying tax.There are other influencing facts：the risk attitude to people of paying tax,the tax revenue system of state and so on.Finally,the article raises some effective measures of reducing the loss of tax revenue.