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Title: |
The Genesis of Tax Evasion within E-Business and Its Effection on Source-Allocating |
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Source: |
International Conference on Engineering and Business Management 2012(Part 5 Innovative Technology)
(pp 3301-3304)
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Author(s): |
Hang Wei, Department of Public Economics, Xiamen University, XMU, Xiamen, China, 361005 |
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Abstract: |
If legislation on tax recruiting and managing in a country is not perfect, it is easy for a rational producer to utilize the chances to evade tax. The tax recruiting and managing chances originate from the crackdown of tradional submition of tax payers, traditional tax investigation, basic preparations for auditing and the difficulty to check up the turnover of assets. In order to analyze the effection of such tax evasions, the author utilizes the General Equilibrium Analysis and Dynamic Analysis and then concludes that if legislation on tax recruiting and managing in a country is not perfect, it will shear the source-allocating.
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