基于大数据算法的纳税遵从风险的行为轨迹与动机
发布时间：2018-07-14 17:15
【摘要】：本文基于我国S省的财务数据,采用大数据算法中的关联规则分析,精确推导出了纳税遵从风险的行为轨迹。研究发现,大量利用他人资金发展自身业务的纳税人,为了追求自身利益,选择偷逃税款的动机明显,纳税遵从风险较高。以上结论所使用的大数据算法在财税领域尚属首例,从应用效果看应引起学界的高度关注。
[Abstract]:Based on the financial data of S province in China and the association rules analysis in big data algorithm, the behavior trajectory of tax compliance risk is derived accurately. It is found that taxpayers who use large amounts of other people's funds to develop their own business, in order to pursue their own interests, choose to evade tax obviously, and the risk of tax compliance is higher. The big data algorithm used in the above conclusions is the first in the field of finance and taxation.
【作者单位】： 中国人民大学财政金融学院;云南财经大学财政与经济学院;
【基金】：国家自然科学基金项目“基于大数据的税收微观数据体系构建与政策效应分析应用”(项目编号:71373267) 国家税务总局“微观税收流失分析理论、测算和应用研究项目” (一期、二期);国家税务总局“税法遵从风险评价指标体系与模型研究项目”(一期、二期)的研究成果
【分类号】：F812.42
，
本文编号：2122347
[Abstract]:Based on the financial data of S province in China and the association rules analysis in big data algorithm, the behavior trajectory of tax compliance risk is derived accurately. It is found that taxpayers who use large amounts of other people's funds to develop their own business, in order to pursue their own interests, choose to evade tax obviously, and the risk of tax compliance is higher. The big data algorithm used in the above conclusions is the first in the field of finance and taxation.
【作者单位】： 中国人民大学财政金融学院;云南财经大学财政与经济学院;
【基金】：国家自然科学基金项目“基于大数据的税收微观数据体系构建与政策效应分析应用”(项目编号:71373267) 国家税务总局“微观税收流失分析理论、测算和应用研究项目” (一期、二期);国家税务总局“税法遵从风险评价指标体系与模型研究项目”(一期、二期)的研究成果
【分类号】：F812.42
，
本文编号：2122347
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