A Study on the Administrative Procedural Elements of the Tax Evasion Crime
The function of the administrative procedural elements for tax evasion crimes lies in con-structing a collaborative governance model between tax law and criminal law,promoting cooperation be-tween citizens and tax authorities,and preventing excessive involvement of criminal law in tax collection and management activities.In the application of administrative procedural elements for the crime of tax e-vasion,the perpetrator should enjoy certain administrative remedies.When the perpetrator only exercises administrative remedies against the tax authorities for notifying them to make up taxes and pay late fees,the case cannot enter the criminal justice procedure.When the perpetrator exercises administrative reme-dies against the tax authorities for administrative penalties,if the perpetrator fails to pay the fine within the prescribed period,the case should enter the criminal justice procedure.
the crime of tax evasionadministrative procedural elementsmodernization of tax gov-ernance
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