Research on Improving Tax Inspection Efficiency

DOI

10.2991/978-94-6463-811-0_128How to use a DOI?

Keywords

Tax Inspection; Efficiency Improvement; Tax Collection

Abstract

This paper points out that tax inspection is the administrative law enforcement activity conducted by tax authorities to inspect and supervise taxpayers’ tax-related behaviors in accordance with the law. It covers four major links: case source management, inspection, trial, and enforcement. Current challenges include insufficient informatization, uneven personnel quality, cumbersome institutional processes, limited legal enforcement, and an underdeveloped social credit system. Comprehensive measures such as data sharing, technological applications (e.g., big data, blockchain), process optimization, legal improvements, and credit system construction are required to promote digitalization and standardization of tax inspections, thereby enhancing tax collection efficiency and social benefits.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Hui Wang
PY  - 2025
DA  - 2025/08/14
TI  - Research on Improving Tax Inspection Efficiency
BT  - Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
PB  - Atlantis Press
SP  - 1171
EP  - 1178
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-811-0_128
DO  - 10.2991/978-94-6463-811-0_128
ID  - Wang2025
ER  -