根据布坎南的理论，税务稽查部门是一个理性的“经济人”，他们基于自己利益得失的考虑，也会采取消极的行政行为或行政不作为，从而导致税收流失。
Buchanan s theory, the tax check departments are rational "economic person", thus they will take passive administration or nonfeasance in view of their own interests, which leads to tax run-off.
行政不作为是行政主体有积极实施行政职责的义务而不实施的违法行政行为。
Administrative omission is an illegal administrative act of a administrative subject which do not perform its active obligation.
行政不作为违法以现实的行政作为义务存在为前提，以行政主体能够履行而未履行为必要。
When any action neglecting to perform the obligation of discretional act violates the rule of reason, it constitutes violation as administrative omission.
应用推荐