基于数据挖掘的税收遵从度研究

Research on the Tax Compliance Based on Data Mining

税收遵从度的测定已经成为我国税收管理工作的一个重要组成部分,但采用传统的技术手段建立的纳税遵从评估信息系统存在诸多问题。简要叙述税收遵从度,数据挖掘以及数据挖掘中的一些预测方法,来解决存在的问题,并结合预测方法给出税收遵从度的简单测量。

The measuration of tax compliance has become an important constitute of tax management in China, but there are many problems in the evaluation system of ratepaying compliance, which uses traditional technique. This paper depicts tax compliance ,data mining and some forecasting meathods of data mining in general, which can solve the problems effectively and gives some ordinary measurements of tax compliance.