基于内部控制框架的我国税收执法风险影响因素研究

发布时间：2018-04-16 18:49

本文选题：内部控制 + 税收执法　；参考：《审计研究》2015年06期

【摘要】：很多国家对政府内部控制进行了有益的探索,逐步形成了有利于政府治理的内部控制规范体系。税收是重要的政府部门之一,税收执法风险日益受到理论与实务界的重视。由于量化方法的局限,现有研究列举了多种可能影响税收执法风险的因素,但难以判断各因素的重要程度。使用内部控制框架可以有效的对这些因素进行分类,以此设计调查问卷并使用层次分析法和主成分分析法进行实证分析。结果表明,从内部控制五要素来看,风险评估方面税收执法风险最大,其后依次为控制活动、监督评审、信息沟通和控制环境。从重要单项因素来看,排在前五位的分别是廉政风险、违规审批发票、风险管理岗位、内控监督评价和纳税申报处罚,需要将这些因素作为防范税收执法风险的重点领域。
[Abstract]:Many countries have carried on the beneficial exploration to the government internal control, has gradually formed the internal control standard system which is advantageous to the government governance.Tax is one of the important government departments, the risk of tax enforcement has been paid more and more attention in theory and practice.Due to the limitation of quantitative methods, many factors that may affect the risk of tax enforcement are listed, but it is difficult to judge the importance of each factor.The internal control framework can be used to classify these factors effectively. The questionnaire is designed and empirical analysis is carried out by using the analytic hierarchy process (AHP) and the principal component analysis (PCA).The results show that the risk of tax enforcement is the largest in terms of the five elements of internal control, followed by control activities, supervision and evaluation, information communication and control environment.From the point of view of the important single factors, the top five are the risk of clean government, the examination and approval of invoices, the post of risk management, the supervision and evaluation of internal control and the declaration and punishment of tax, which need to be regarded as the key areas to guard against the risk of tax enforcement.
【作者单位】：南京财经大学财政与税务学院、公共财政研究中心;中国社会科学院财经战略研究院;南京财经大学会计学院;南京厚积投资发展中心;
【基金】：国家自然科学基金项目(项目批准号:71373115) 中国博士后科学基金项目(项目批准号:2013M530807)的阶段性成果
【分类号】：F812.42;D922.26

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