Concept Innovation and Path Optimization of Tax Enforcement Methods from the Perspective of Legalized Business Environment
The rule of law is the best business environment,and the optimization of tax enforcement methods is the proper meaning of the rule of law-based tax business environment.Based on the understanding of broad tax enforce-ment methods,tax enforcement methods are closely related and complementary to the rule of law business environ-ment.However,the tax enforcement methods under the vision of the rule of law business environment still face problems such as insufficient follow-up of digital tax legislation,inefficient law enforcement,lack of judicial profes-sionalism,and imperfect tax fair competition system,which not only restricts the optimization of the tax enforcement methods,but also is not conducive to the construction of the rule of law business environment.It is necessary to re-view the current situation of tax enforcement methods and put forward specific paths to optimize tax enforcement methods on the basis of realistic problems.
Business EnvironmentDigital LegislationTax EnforcementTax JusticeTax System Improvement
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