This article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research approaches from across tax law, public economics, criminology, criminal justice, economics of crime, and regulatory theory, it assesses the effectiveness, and the legitimacy, of current approaches to combating tax fraud, bringing new dimensions to previously identified trends in crime control. It argues that, whilst the last decade has witnessed a significant intensification of measures that purportedly target tax fraud, preference has been consistently given to enforcement measures that maximize revenue gains rather than combat the fraud itself, even where the effect is to aggravate the non‐revenue costs of tax fraud. These developments demonstrate a significant shift from tax fraud suppression to tax fraud management. The article concludes that this shift not only undermines tax equity and overall tax compliance, but also leads to selective tax enforcement, thus representing a significant risk to the rule of law.

中文翻译：

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税收欺诈和选择性执法

本文为税收欺诈和执法研究提供了一个新的概念框架。受到税法，公共经济学，犯罪学，刑事司法，犯罪经济学和监管理论等研究方法的启发，该方法评估了目前打击税收欺诈的方法的有效性和合法性，为之前确定的趋势带来了新的维度。犯罪控制。它辩称，尽管在过去十年中目睹了针对税收欺诈的措施已大大加强，但始终如一地偏向于优先选择能够最大限度地提高收入收益而不是打击欺诈本身的执法措施，即使其效果是加剧了非税收欺诈行为。税收欺诈的收入成本。这些事态发展表明，从税收欺诈抑制到税收欺诈管理的重大转变。