The main causes leading to tax crime are that the tax payer are driven by self-interests, the taxpayers' sense of tax laws are weak, the tax laws are imperfect, and the tax authority's abilities to impose and control tax are relatively weak.
The main causes leading to tax crime are that the tax payer are driven by self-interests, the taxpayers' sense of tax laws are weak, the tax laws are imperfect, and the tax authority's abilities to impose and control tax are relatively weak.
造成税收犯罪的主要原因有纳税人受自身利益的驱动、纳税人的税收法制观念淡薄、税收法制不健全以及税务部门的征管能力较弱。