Study on Stars' Tax Evasion Behavior Based on A-S Model

Abstract

In recent years, many stars have ruined their reputation because of tax evasion, which has become the focus of social attention. This paper first expounds the public's view on the phenomenon of stars' tax evasion, and then makes an in-depth analysis of the causes of stars' tax evasion and the factors affecting tax evasion, and makes A quantitative analysis based on the A-S tax evasion model. The results show that according to the public will, it is imperative to improve the inspection system, increase the intensity of inspection, increase the multiple of fines and strengthen the severity of punishment. This can not only effectively reduce the probability of tax evasion of celebrities and the negative impact, but also bring good demonstration effect to the public.