Under The Ethics Problems Of The Loss Of Tax Revenue

Ethics is humanistic theory research category, the main osmotic exudates on society, economy, all aspects of survival. Taxation is an important source of revenue, is an important skill of macro-control, and echo the ethical spirit.With the development of economy, the gradual loss of revenue troubled world financial work written a problem, not only reduced tax evasion, but reduces the finance income tax macro-control function and efficient allocation of resources, increasing the distribution of income inequality, delaying the economic development.In recent years, China's tax loss situation increasingly fierce, tax evasion becomes not only in our society, also became the focus of academic ethics economic circle and the focus of research. "Tax revenues as government organizations, and the important tool of realizing fair target for this problem, not only from the perspective of economics research, but also should be studied from the ethical perspective to think.Tax and ethics, and contains the strong feelings "color". Actually each age has its spirit of the era, including ethics spirit. Ethics spirit in social economic development plays an important role. Penetration in social, economic, and all aspects of life. Tax is the main source of revenue, fair income distribution and macro-control function, can solve social inequality and so on a series of social problems. Help to improve economic efficiency, guarantee the stable development of economy and society. In building socialist harmonious society, the purpose is to maintain the stability of, make people in peace and contentment, make the harmonious development of the society. Therefore, taxation and reflect the ethical spirit. Realizing the balance, fairness and efficiency is not an economic issue, rather than an ethical question. Ethical spirit is the guarantee fairness and efficiency is the pursuit of power source, but realize equity-efficiency equilibrium fulcrum. As the country's economic system is an important part of tax, the realization of equity-efficiency equilibrium also without ethical spirit.Revenue from economic sense, is to realize the functions of people's welfare, the foundation and the national conditions, is a private matter advantages and distribution of important factors, and private interest rate per ego. From the law enforcement sense, national legislation, enforcement and enforcement of organic coordination and balance, is an important guarantee of national tax, which is subject to enforcement and tax subject closely interlinked.As a form of existence state, the function is not as make a private or does not want to do, providing public goods. Countries provide social public goods, and to make strong financial backing. Theoretically, the national revenue for many ways, such as the additional fee, etc, but money, bringing inherent defects of these. Therefore, the contemporary national revenue as the state will usually be the most important source of finance.From the function, the national tax levy and redistributive taxation, can realize the redistribution of social medical industry, the gap between rich and poor, private subject better help social overall balance, Levy, to social redistribution of various subjects, the real income generated huge impact and influence, income and reserve assets and industry layout, the influence of layout, resource allocation, so as to realize the function of national macro-control. It has the distribution of income tax and macro-control function, can handle social inequality, and so on a series of social problems and to economic operation economic justice and social fairness problem, therefore, to safeguard social and economic tax of the firm. China promotes socialist harmonious society, the purpose is to keep this firm, make people's living and make social harmonious tone. This function is the highest expression of ethics.So from the Angle of ethical problems are huge tax research of practical value.China's economy is in transition and process, the traditional moral culture is an unprecedented shock, value orientation and the moral behavior are presenting the new changes. Therefore, from the ethical perspective of tax evasion is extensive attention. In the current ethical thoughts, has been into govern by tax policy, such tax work of taxation.Even so, from the ethical perspective treatment or a tax evasion, involving all need from starting bit by bit big, system engineering, motorists. Therefore, the leadership and the tax departments shall actively to find and solve problems, and step to toe product flow into rivers, can improve current tax evasion in serious condition, a new era of tax work.So in this paper from the ethical perspective of tax evasion.This article mainly from the following several aspects of tax evasion is analyzed. First, by definition, the definition of ethical analysis of ethics and category of ethics and tax to analysis the influence of four important reasons for tax evasion, tax system is not regulate and perfect, tax collection and management level is not high, no good faith tax payment environment and atmosphere. Then from the ethical perspective and clear the measures and means to govern by. Finally, according to the analysis, the paper puts forward the view from an ethical problems in management of tax evasion.