韓國高麗大學Dirk Bethmann老師在對外經(jīng)濟貿(mào)易大學國際經(jīng)濟貿(mào)易學院作了一場題為“國際偷稅漏稅，檢測和自愿性信息披露的風險”的講座。Dirk Bethmann，洪堡大學經(jīng)濟學博士，現(xiàn)任韓國高麗大學經(jīng)濟系副教授。他的主要研究領(lǐng)域為勞動經(jīng)濟學、經(jīng)濟增長與經(jīng)濟周期理論，其研究成果發(fā)表在Economic Journal, Journal of Macroeconomics、Journal of Population Economics等一系列權(quán)威刊物上。

　　對外經(jīng)濟貿(mào)易大學國際經(jīng)濟貿(mào)易學院現(xiàn)設(shè)8個系，分別是：國際貿(mào)易學系、金融學系、經(jīng)濟學系、國際運輸與物流學系、政治經(jīng)濟學系、國際商務(wù)與合作學系、數(shù)量經(jīng)濟學系、財政稅務(wù)學系。

　　國際逃稅已成為不滿的稅務(wù)機關(guān)的主要來源。銀行數(shù)據(jù)對涉嫌逃稅者國家采購國際避稅地構(gòu)成一個工具來打擊這種逃稅。提高檢測的風險，這樣的購買可能會刺激自愿披露生怕面臨指控稅收欺詐行為。德國稅務(wù)當局已多次使用這個工具，近年來，尤其是在北萊茵 - 威斯特法倫州，德國人口最多的聯(lián)邦州。使用時機和數(shù)據(jù)采集和對國際逃稅，涉及瑞士銀行每月自愿披露內(nèi)容自編的數(shù)據(jù)，北萊茵 - 威斯特法倫州，我們研究認為這種收購對自愿披露隨時間的變化的影響。我們的研究結(jié)果顯示，在潛在逃稅者采購數(shù)據(jù)對自愿披露積極的和相當大的影響。各種穩(wěn)健性檢查和額外的探索證實了這一結(jié)論。

　　原文：International tax evasion has become a major source of discontent for tax authorities. State purchases of bank data on suspected tax evaders from international tax havens constitute one tool to combat such tax evasion. Increasing the risks of detection, such purchases may spur voluntary disclosures for fear of facing charges for tax fraud. Tax authorities in Germany have made repeated use of this tool in recent years, above all in North-Rhine Westphalia, Germany's most populous federal state. Using self-compiled data for North-Rhine Westphalia on the timing and content of data acquisitions and on monthly voluntary disclosures of international tax evasion involving Swiss banks, we study the effects that such acquisitions had on the evolution of voluntary disclosures over time. Our results show that purchases of data on potential tax evaders had positive and sizeable effects on voluntary disclosures. Various robustness checks and additional explorations corroborate this conclusion.