【摘要】：本文基于我國(guó)S省的財(cái)務(wù)數(shù)據(jù),采用大數(shù)據(jù)算法中的關(guān)聯(lián)規(guī)則分析,精確推導(dǎo)出了納稅遵從風(fēng)險(xiǎn)的行為軌跡。研究發(fā)現(xiàn),大量利用他人資金發(fā)展自身業(yè)務(wù)的納稅人,為了追求自身利益,選擇偷逃稅款的動(dòng)機(jī)明顯,納稅遵從風(fēng)險(xiǎn)較高。以上結(jié)論所使用的大數(shù)據(jù)算法在財(cái)稅領(lǐng)域尚屬首例,從應(yīng)用效果看應(yīng)引起學(xué)界的高度關(guān)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.
【作者單位】： 中國(guó)人民大學(xué)財(cái)政金融學(xué)院;云南財(cái)經(jīng)大學(xué)財(cái)政與經(jīng)濟(jì)學(xué)院;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目“基于大數(shù)據(jù)的稅收微觀數(shù)據(jù)體系構(gòu)建與政策效應(yīng)分析應(yīng)用”(項(xiàng)目編號(hào):71373267) 國(guó)家稅務(wù)總局“微觀稅收流失分析理論、測(cè)算和應(yīng)用研究項(xiàng)目” (一期、二期);國(guó)家稅務(wù)總局“稅法遵從風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系與模型研究項(xiàng)目”(一期、二期)的研究成果
【分類號(hào)】：F812.42
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本文編號(hào)：2122347