tax noncompliance

基本解釋

Therefore, strengthening tax collection and management to large enterprises and strengthening tax is an effective way to reduce tax noncompliance in China.
因此，加強(qiáng)大企業(yè)稅收管理機(jī)構(gòu)對(duì)“示范人”的稅收征管，強(qiáng)化納稅人意識(shí)以健全社會(huì)心理是當(dāng)前降低我國稅收不遵從度的有效路徑。
Actually, tax compliance and tax noncompliance are always divided into many different types. Tax losing is also divided into tax losing in narrow sense and tax losing in broad sense.
為了滿足理論研究和稅收實(shí)際征管的需要，稅收遵從和稅收不遵從往往被分為很多不同的類型，稅收流失也常常分為狹義的和廣義的稅收流失。
Considering the tax reality of our country, the author will try to find out that reducing taxpaying cost of taxpayer and increasing tax noncompliance cost is the key to improve taxpayer compliance.
提出從優(yōu)化稅制結(jié)構(gòu)、提高稅收征收管理效率、發(fā)展稅務(wù)代理等方面降低納稅人的納稅遵從成本；

For a disclosure to qualify as "voluntary, " however, it must be "timely, " which means that it must be made before the IRS receives information about the taxpayer's noncompliance and before the IRS identifies the taxpayer (or his or her entities) for a tax audit.
FORBES: Expert View
Our tax returns are full of implicit mandates with huge penalties — in the form of lost credits and deductions — for noncompliance.
FORBES: Health Insurance Mandate/Penalty is Just Another Tax

稅收不遵從
Tax losing means tax loss of government. In fact, tax noncompliance leads to tax losing.
可以看出，納稅人的稅收不遵從行為會(huì)導(dǎo)致政府的稅收流失。