税收违法行为的法经济学分析

Analysis of Law and Economic on Tax Illegal Act

税收违法行为是税收流失的法律表现。税收违法行为的经济性成因,微观方面在于“经济人”的本性,宏观方面在于法律制度失灵。税收违法行为的选择是基于成本—效益的比较分析,而影响其成本的因素有法律设定、执法水平和道德控制。

Tax illegal act is the legal manifestation of tax loss.The econ om ic causes of tax illegal act lie in nature of″economic person″from micro-aspe ct and in law and system failure from macro-angel.The choice of tax illegal ac t is based on comparative analysis of cost-benefit.And elements influencing co st of tax illegal act are law-making,level of administrative tax law and moral control.