摘要
本文认为我国现行税收执法风险管理研究存在先天欠缺,提出以风险管理理论为基础,综合运用风险管理、权力运行、信息不对称、PDCA等分析工具的税收执法风险管理理论构想,并在此基础上推导出建立风险循环管理模式、规范权力运行、消除信息不对称等优化税收执法风险管理的具体途径。
This paper argues that there are some defects in domestic existing research on tax law enforcement risk management and proposes a theoretic idea of tax law enforcement risk management that is based on risk management theory and comprehensively utilizes analytic tools like risk management, exercise of power, asymmetry and PDCA. On these basis, it further proposes some specific approaches like building up risk circulation manogement mode, regulating exercise of power, eliminating information asymmetry to optimize tax law enforcement risk management.
出处
《涉外税务》
CSSCI
北大核心
2011年第12期59-63,共5页
International Taxation In China
关键词
税收执法
风险管理
权力运行
信息不对称
Tax law enforcement Risk management Exercise of power Informa- tion asymmetry
