Qualitative Analysis of Tax Evasion Behavior from the Perspective of Criminal Law

DOI: https://doi.org/10.62517/jel.202514103

Author(s)

Wang Yanpeng

Affiliation(s)

Xi'an Peihua University, Xi'an, Shaanxi, China

Abstract

Tax evasion behavior has a wide influence in the modern society,which not only involves the normal order of the economic field,but also poses a severe challenge to the operation of the legal system.From the perspective of criminal law,this paper deeply analyzes the legal nature of tax evasion,discusses the governance path of tax evasion,clarifies the basic concept of tax evasion and its relationship with criminal law,and then analyzes the qualitative method of tax evasion in criminal law.This paper comprehensively interprets the constitutive elements of tax evasion behavior,including subjective requirements,objective requirements and the definition of causal relationship;combined with the synergistic effect of tax law and criminal law,it proposes the path of improving the criminal law system and strengthening social supervision,aiming to provide theoretical support and practical guidance for the governance of tax evasion behavior.

Keywords

Tax Evasion; Criminal Law Attribute; Behavior Qualitative; Constitutive Elements

References

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