摘要
当前,我国税务机关权力有限导致税收执法缺乏必要的保障措施,税务机关和公安机关之间也存在配合机制不协调的弊端,因此在我国建立税务警察具有现实必要性。通过对意大利、俄罗斯、德国和荷兰四个国家的税务警察制度进行比较分析,认为在我国税务稽查系统设立税务警察具有可行性。
There is less necessary safeguard for tax law enforcement caused by limited power of tax authorities at present stage. And there is also incoordinated cooperation between tax authorities and police organs. So it is necessary to build tax police force in present China. It is feasible after comparatively analyzing tax police system in Italy, Russia, Germany and Holland.
