逃税规模的衡量

逃税造成了政府财政收入的减少,因而政府理所当然地关心社会中的逃税程度,而且逃税程度的大小也代表了一国税务机关税收征管成效的高低.因此从这个意义上讲,对逃税规模的衡量就显得必要了.不过,由于纳税人的逃税行为是隐蔽的,故很难对逃税规模进行直接有效的衡量,尽管如此,还是存在一些方法从侧面去测算一国的逃税规模的.

Measurement of Size of Tax Evasion

Tax evasion makes government revenue reduce, so government naturally focuses on the degree of tax evasion in society, and the degree of tax evasion implies the effectiveness of a county's lax administration. In this sense, measuring the size of tax evasion is necessary. However, given taxpayer tax e-vasion is concealed, it is difficulty to directly measuring the size of tax evasion effectively; but even so, there are some methods to indirectly measuring the size of a country's tax evasion.