So it necessary to try to set up tax-collecting model, to analyze the impact of tax-collecting environment on evading taxes activity and to take measures to evade taxes.
应尝试建立税收征纳博奕模型,分析税收征管环境对纳税人偷税行为的影响,制定抑制纳税人偷税行为的对策。
Interest seeking is the subjective cause of tax evading behavior while the defects and loopholes in the law of taxation are the objective causes.
避税行为产生的主观原因是利益驱动,客观原因是税法存在漏洞和缺陷。
It is very useful for enhancing international tax collection and administration and cutting down tax evading behaviors.
它对于加强国际税收征管,减少税收逃避行为具有非常重要的作用。
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