Dissertation > Excellent graduate degree dissertation topics show

Research on Corporate Income Tax Evasion Factors and Governance Based on the A-S Model

Author: DaiGuoLi
Tutor: WangFuSheng
School: Harbin Institute of Technology
Course: Accounting
Keywords: A-S model comparative static analysis corporate income tax governance of tax evasion
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 90
Quote: 0
Read: Download Dissertation

Abstract


With the development of economic activities, tax evasion becomes more and more common, which cause serious harm in both economic development and social harmony. Thus, tax evasion has become an important issue, which theoretical researchers and government departments pay more and more attention. In a large number of studies, the studies that have combined with the characteristics of China’s income tax expropriation are few. Therefore, the study that analyzing the in-depth reasons of the income tax evasion and enriching our income tax evasion theory, relating theory and practice and putting forward countermeasures of income tax evasion, is of momentous significance to improve the efficiency of tax administration.First, with the situation of study of the factors of tax evasion, the governance of tax evasion and the model of tax evasion, the study points out that the studies and analysis do not base on our national conditions and tax environment. Secondly, the article analyses the main types and the harmfulness of tax evasion and emphasizes the urgency of the governance of tax evasion. Then the study establishes a model of corporate income tax evasion and does the comparative static analysis of the various factors of tax evasion, which pointing out real income, tax rates, tax compliance costs, penalty rates, inspection capability an inspection probability have different effects on taxpayers behavior. Finally, through the research above, the paper concludes problems of the governance of income tax evasion during the present stage and puts forward strategies recommendations of the governance of corporate income tax evasion in our country.

Related Dissertations

  1. Experimental Study on Pyrolysis and Combustion Characteristics of Paint and Tar Based Single Hazardous Wastes,X705
  2. Design and Research on Stabilization Loop of Gyro Stabilized Pod Control System,V241.5
  3. The Research of Residential Community Design of Vanke Model,TU984.12
  4. Quantitative evaluation model based on information entropy of the classroom observation,G632.4
  5. Multiple ANN/HMM Hybrid Used in Speech Recognition,TN912.34
  6. Research on F&B Index Structure Supporting XML Query,TP311.13
  7. Research on Domain Entity Attribute and Event Extraction Technology,TP391.1
  8. Word Sense Disambiguation Corpus Automatic Acquisition,TP391.1
  9. Research and Implementation of Mining Implicit User Interest,TP311.13
  10. Research and Implementation for Method of AUTOSAR System Modeling,TP311.52
  11. The Research of Guidance and Control Method in Terminal Guidance Phase,TJ765.3
  12. Research on Fusion Algorithm of Hyper Spectral and High Spatial Resolution Remote Sensing Image,TP751
  13. Research on Predictive Control and Simulation of pH Value Based on the Confection Process of Sodium Nitrate,TP273
  14. Design of Gyro Stabilized Pod Control System,TP273
  15. Design the Control System of Ocean Wave’s Simulation Table Based on Theory of Fuzzy Turning PID,TP273.4
  16. Analysis and Control of 6-DOF Electrical Driven Parallel Manipulator,TP242.2
  17. Study on Development Risk Analysis and Management of Urban Commercial Residence,F293.35
  18. On Explanatory Power of Conceptual Integration Theory for the Ttanslation of Chinese Ancient Classic Through the Analysis of the English Versions of Tao Te Ching,H315.9
  19. Development of the Chinese Version of the Marlowe-Crowne Social Desirability Scale and Its Correlation Research,B841.7
  20. The True Estimations of China’s Unemployment and the Re-examination of Okun’s Law,F224
  21. The Study on Risk Evaluation of BOT Projects in China University,G647

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
© 2012 www.DissertationTopic.Net  Mobile