Research Article
An Empirical Analysis of the Tax Inspection and Law Enforcement Risk of Changchun Taxation Bureau in the Era of Big Data
@INPROCEEDINGS{10.1007/978-3-031-36011-4_22, author={Zhang Xinyue}, title={An Empirical Analysis of the Tax Inspection and Law Enforcement Risk of Changchun Taxation Bureau in the Era of Big Data}, proceedings={6GN for Future Wireless Networks. 5th EAI International Conference, 6GN 2022, Harbin, China, December 17-18, 2022, Proceedings, Part I}, proceedings_a={6GN}, year={2023}, month={7}, keywords={Big data Era Tax inspection Game theory}, doi={10.1007/978-3-031-36011-4_22} }- Zhang Xinyue
Year: 2023
An Empirical Analysis of the Tax Inspection and Law Enforcement Risk of Changchun Taxation Bureau in the Era of Big Data
6GN
Springer
DOI: 10.1007/978-3-031-36011-4_22
Abstract
In this paper, we develop the static and dynamic non-cooperative game models based on the basic assumptions, and analyze them separately. It is concluded that the main factors affecting the overall benefit of the tax inspection department are the tax loss, the inspection cost and the fine of the inspection department. Combined with the specific situation of Jilin Province, it is the conclusion that the inspection ability of the tax inspection department of Changchun Taxation Bureau is increasing year by year, the inspection cost is lower than the national level, and the punishment for illegal behaviors is not enough.
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