Tính cưỡng chế hợp lý của cơ quan t

Calculating reasonable coercion of tax authorities in the variables such as the tax inspector: frequency, the ability to detect tax evasion and tax risks, coercive measures in taxation, the level of severity of the penalty due to tax evasion. Controlling and coercive management of tax authorities will ensure the deterrence with regard to the case of deliberately violating the law.

Reasonable enforcement of the tax authorities expressed in the variables such as frequency of tax inspection, the ability to detect tax evasion and tax risks, the tax enforcement measures, the severity of the punishment due tax evasion. The control and reasonable enforcement of the tax authorities will ensure deterrent for intentional violation of the law.