Estimation of Individual Income Tax Loss —An Empirical Analysis of Detection and Control Model
MA Nian-yi1,2, JIN You-wen1,2
1.School of Public Finance and Administration, Guangxi University of Finance and Economics,Nanning 530003, China; 2.Chinese Academy of Fiscal Sciences, Beijing 100142, China
Abstract Adopting the micro data from personal income tax collection and inspection,this paper studies the overall rate of individual income tax loss based on the sample taxpayers and the detection and control model. The findings suggest that the overall rate of individual income tax loss is about 50%. The tax evasion motivation is greatly influenced by the taxpayer’s income, marginal tax rate and the proportion of salary income whereas age, marital status of and the taxpayer’s affiliation to the key monitoring group of tax authorities do not show any significant impact. The improvement of the coverage rate of tax inspection and the quality of tax inspectors has a significant impact on reducing the loss rate of personal income tax.
MA Nian-yi,JIN You-wen. Estimation of Individual Income Tax Loss —An Empirical Analysis of Detection and Control Model. Economic Survey, 2019, 36(4): 0149.
2019, Vol. 36 
