Tax Law Enforcement Risk Prevention Research

Currently our country is comprehensively promoting the practice of rule by law and administration by law. In this context, the strength of citizen rights protection, administration supervision and judicial supervision is growing rapidly, thus poses new challenges to tax collection, and gradually increase the risk of law enforcement by tax authority and its officials. Therefore, it is with significant importance to conduct intense research on risk prevention strategies of tax law enforcement, in order to effectively advance the construction of taxation legal system, improve quality of tax collection, promote the levels of scientific, fine, and specialized tax management, better protect the vital interests of tax officials and establish a good image of the tax authorities.Since our country is still in the early stages of market economy development, she lacks the experience in dealing with tax related issues that emerge from the process of development, and the standardization of tax administration is lagged, to some extent. Therefore, certain hidden law enforcement risk in tax collection is expected, in the current situation of our country’s constant development and improvement in legal system, and the enhancing legal consciousness of its citizens. If these risks are not addressed and prevented in a timely basis, a series of legal dispute will be caused and bring severe consequences to tax collection.By reference to relevant laws and regulations and combines with years of practical work experiences in tax collection, the author analyses the risks which may arise in tax law enforcement, and gives a few of her own opinions. The author relies on economics, management and game theories, and carries out the research on tax law enforcement risks through a combination of macro and micro analysis, normative and empirical analysis, transverse and vertical comparison. The paper firstly introduces the concept of tax law enforcement risks, and then carries on analyzing its contents. It gives an in-depth and comprehensive elaboration on the issue by revealing the root of its produce, classifications, status of development and prevention mechanisms. And then put forwards a relatively systematic and concrete countermeasure of law enforcement risks.