文章基本信息

标题：Research on Tax Risks and Administration Arising from the Phenomenon of Tax Evasion by Celebrities
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作者：Yuhang Sun
期刊名称：Open Journal of Social Sciences
印刷版ISSN：2327-5952
电子版ISSN：2327-5960
出版年度：2022
卷号：10
期号：7
页码：361-367
DOI：10.4236/jss.2022.107029
语种：English
出版社：Scientific Research Publishing
摘要：In recent years, several celebrity tax evasion incidents have been exposed, which has caused widespread discussions. As a high-income group, celebrities evade tax by a large amount, and their tax payment has become the focus of people’s attention. This paper analyzes the impact of the phenomenon from the study of tax evasion by celebrities themselves, and the causes of tax evasion by celebrities through investigation, as well as the tax risk points in the process of tax payment by celebrities by combining with relevant professional literature. Finally, suggestions and countermeasures are put forward for the tax collection and management of celebrities.
关键词：Celebrity Tax EvasionTax RiskTheoretical AnalysisGovernance Measures