AnalysisoftheeffectoftaxavoidanceandCausesoftheobjectiveAvoidancebehaviorcanbedividedintotwoaspects,oneoftheconsequencesoftaxavoidanceanalysis,asanalysisoftheeffectsoftaxavoidance,thesecondisthestudyofthecausesoftaxavoidance,taxevasionasanobjectivecauseanalysis.First,theanalysisoftheeffectoftaxavoidance(Ataxavoidancehavethemostdirecteffectistoreducethetaxburden,accesstomoredisposableincomeTaxpayersengagedinaneconomicactivity,themainpurposeistogetasmuchpropertyorincome,butwithinconsistenttax,taxdisposableincomeofthetaxpayerconstitutethemostimmediatethreats.Hadsingletaxpayerswithincomeaspectsofthetransfertothegovernmentisamorepainful,andunilateraltransfertax,butalsodifferentfromthepurchaseofgovernmentbondsunilateraltransfer,thetransferofownershipoftheformerisfree,debtispaid,temporary,andthatmoreemphasisonthetaxtheburdenofthe‘pain’ofTaxpayersthroughtaxevasion,andothertechniquescan1alsobepassedonmoredisposableincome,therebyreducingthetaxburden,taxevasionisillegal,passedbythepriceofresistance,dotaxthemostcleverandsuccessful.Themoretaxevasion,thegreaterthelossofstatetaxrevenues,andviceversa,butiftheallocationofresourcesfromthenationalpointofviewthanwaslost,thestatelostmore.(TwosecondeffectoftaxavoidanceistoreducestatetaxrevenuesAvoidanceoftheimpactofstatetaxrevenueisreflectedinthreeaspects:First,thetaxitself,resultingintaxrevenue,andthesecondistheavoidanceofadverseeffectsinthestatetoputmoremanpower,materialandfinancialresourcestoanti-avoidance,thethreetaxAfterthesuccessleadtomoretaxevasionandtaxavoidance.(C)theredistributioneffectoftaxavoidanceTaxpayersthroughthetaxformoreafter-taxincome,thedirecteffectoftheactitself,first,toincreasethetaxpayer’sincome,thesecondistoreducestaterevenue.Thisdirecteffectislinkedtoincomeredistributioneffect,thatistoincreaserevenuebyreducingthedisposableincomeofthetaxpayer,oneby2onebytheprosandconsseemrather,itisnottrue,becausetheincreaseintaxrevenuearisingoutofactstodeducttaxevasioncost,plusthecostofanti-avoidancefinancialinvestment,therealincreaseoflessthanimagined,whilethelossismorethanimagined.Soonebyonebythedistributionofincomeisnotasimple,butmorecomplexredistributiveeffects,affectingtheefficiencyofresourceallocation,morethanwaslost.Theoveralleffectoftaxavoidanceistoreduceallsocialwelfare,reducingtheefficiencyofresourceallocation.(DpriceeffectsoftaxavoidanceAsatax,onceasuccessfultaxavoidance,whichmaybeadditionalincometaxburdenmorelight.Thetaxburdenisanothersenseofthecost,forthesameconditionsfortaxpayers,taxavoidancecostsmore‘affordable’,theresultingpriceeffects.Thispriceeffectisthemoretaxavoidance,thepricemaybelower,strongercompetitiveness,marketshareisalsohigher,sofortaxevaders,inadditiontoaccesstomoredisposableincome,whilecanalsoincreaseitsmarketcompetitiveness,accesstogovernmentsubsidiessimilartotheeffect.Inthissense,taxavoidancehasitsstronger3intrinsicmotivation.(E)effectoftaxavoidanceandtaxevasioneffectofshiftTaxevasionandavoidancemotivationandthemotivationtopassbasicallythesame,arebasedonreducingthetaxburden,moredisposableincomethusderived,oncethetaxisnotsuccessful,naturallythinkoftaxevasionandpassthroughtaxevasionandpassedmayalsoreducethetaxburden,thiseffectiscalledtaxavoidanceandtaxevasioneffectpassedbytheunsuccessfultaxavoidanceortaxevasionderivedshiftbehavior,theactualoperationandisdifficulttodistinguishdirecttaxevasionandpassed...