Tax Risk Management From The Perspective Of Multi-source Theory Research On Institutional Change

Tax is a tool used by the state to collect goods or money free of charge with the help of the power of the state to obtain budget income and take part in involved in the initial distribution and redistribution of national income,belong to the scope of financial resources.Nevertheless,in the course of its operation,the tax system also has a large number of risks such as tax loss and tax efficiency inefficiency.As early as 1997,the Organization for Economic Cooperation and Development took the lead in applying risk management theory to the experiment of tax collection and management.However,China’s tax risk management first appeared in the Outline of China’s Strategic Planning for Tax Collection and Administration from 2002 to 2006 issued by the State Administration of Taxation.After that,tax risk management will be further deepened.By 2023,a new tax supervision system based on credit supervision and risk supervision will be basically established.This paper uses the case analysis method and unstructured interview method to analyze the development process of tax risk management,and establishes the multi-source theory analysis framework for analysis and research.This paper defines and analyzes the problem flow,political flow and policy flow in the process of tax risk management system reform,explores the internal logic and reasons for opening the "policy window",finds out the weak links and deficiencies in the formulation and operation of the risk management system,and constantly improves the tax risk management system.It provides useful reference for improving the efficiency of tax collection and administration and exerting the function of tax revenue.In the actual research process,problem sources(including index changes,information asymmetry and feedback),policy sources(including programs and suggestions,institutional framework and technical capability),and policy sources(including relevant governance concepts and values,public sentiment and assessment efficiency)have a corresponding impact on the development of tax risk management system,and political elites play a role in promoting the development of the system.The results show that the multi-source theory is still applicable to the study of changing the risk management system in the tax field.At the same time,this study founding that the basic tax department’s tax risk management concept is not deep enough,the information collection mechanism is not perfect,lack of tax data professionals and low tax compliance..Based on this,This paper makes the following suggestions:first,create a favorable tax environment;Second,strengthen professional training and improve the quality of talents;Third,give full play to the supporting role of data platforms.Fourth,Establish a dynamic risk prevention and control mechanism.Through continuous improvement of the tax risk management system,the advantages of risk management can be effectively brought into play to better promote tax risk control.