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税收腐败是指税务管理人员在征税或提供税收服务的过程中,滥用公共权力获取私人利益。对纳税人和税务管理人员行为特征的理论分析表明,纳税人行贿的目的在于取得对自身有利的税收待遇和在不遵从行为中获得税务管理人员的帮助,税务管理人员的腐败动因包括对其动机产生影响的激励要素和制约其实施能力的机会窗口。相应地,完善税务部门激励补偿机制、降低纳税人税收负担、提高查处概率、加大对腐败行为的处罚力度、完善社会道德规范和税收伦理观念,有助于弱化税务管理人员的腐败动机;简化税制、完善税收征管程序和监管机制、削减税务管理人员的自由裁量权、防止人员调整政治化,会减少税务管理人员的腐败机会。
Tax corruption refers to the tax managers in the tax or tax services in the process of abuse of public power to obtain private benefits. The theoretical analysis of the behavioral characteristics of taxpayers and tax managers shows that the purpose of taxpayers’ bribery is to obtain favorable tax treatment for themselves and to obtain taxpayers’ help in the non-compliance. Tax administrators’ motivation for corruption includes motivation Incentives that have an impact and window of opportunity that constrain their ability to implement. Accordingly, it is helpful to weaken the corrupt motivation of tax managers by improving the tax incentive and compensation mechanism, reducing the tax burden on taxpayers, improving the probing probability, increasing the penalties for corrupt behavior, improving social ethics and tax ethics. Tax system, improve the tax collection procedures and regulatory mechanisms, reduce the discretion of tax managers, to prevent politicization of personnel adjustments, will reduce the tax manager’s corruption opportunities.