analysis of the effect of tax avoidance and causes of the objective（避税的影响的分析和客观的原因）.doc

Analysis of the effect of tax avoidance and Causes of the objective Avoidance behavior can be divided into two aspects, one of the consequences of tax avoidance analysis, as analysis of the effects of tax avoidance, the second is the study of the causes of tax avoidance, tax evasion as an objective cause analysis. First, the analysis of the effect of tax avoidance (A tax avoidance have the most direct effect is to reduce the tax burden, access to more disposable income Taxpayers engaged in an economic activity, the main purpose is to get as much property or income, but with inconsistent tax, tax disposable income of the taxpayer constitute the most immediate threats. Had single taxpayers with income aspects of the transfer to the government is a more painful, and unilateral transfer tax, but also different from the purchase of government bonds unilateral transfer, the transfer of ownership of the former is free, debt is paid, temporary, and that more emphasis on the tax the burden of the ‘pain’ of Taxpayers through tax evasion, and other techniques can also be passed on more disposable income, thereby reducing the tax burden, tax evasion is illegal, passed by the price of resistance, do tax the most clever and successful. The more tax evasion, the greater the loss of state tax revenues, and vice versa, but if the allocation of resources from the national point of view than was lost, the state lost more. (Two second effect of tax avoidance is to reduce state tax revenues Avoidance of the impact of state tax revenue is reflected in three aspects: First, the tax itself, resulting in tax revenue, and the second is the avoidance of adverse effects in the state to put more manpower, material and financial resources to anti-avoidance, the three tax After the success lead to more tax evasion and tax avoidance. (C) the redistribution effect of tax avoidance Taxpayers through the tax for more after-tax income, the direct effect of the act itself, firs