税收违法行为是税收流失的法律表现。
纳税人的税收违法行为信息不属于保密信息范围。
The information about taxpayers' unlawful conducts relating to taxes does not fall into the scope of confidential information.
纳税人、扣缴义务人的税收违法行为不属于保密范围。
Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality.
上级税务机关发现下级税务机关的税收违法行为，应当及时予以纠正；
Tax authorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery.
下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。
Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level.
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。
The choice of tax illegal act 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.
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。
The choice of tax illegal act 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.
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