tax noncompliance

基本解释

Therefore, strengthening tax collection and management to large enterprises and strengthening tax is an effective way to reduce tax noncompliance in China.
因此，加强大企业税收管理机构对“示范人”的税收征管，强化纳税人意识以健全社会心理是当前降低我国税收不遵从度的有效路径。
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.
为了满足理论研究和税收实际征管的需要，税收遵从和税收不遵从往往被分为很多不同的类型，税收流失也常常分为狭义的和广义的税收流失。
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.
提出从优化税制结构、提高税收征收管理效率、发展税务代理等方面降低纳税人的纳税遵从成本；

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

税收不遵从
Tax losing means tax loss of government. In fact, tax noncompliance leads to tax losing.
可以看出，纳税人的税收不遵从行为会导致政府的税收流失。