Research on Entropy for Risk Assessment of Tax Planning
- 管理学院－已发表论文 
税务筹划的实施由于诸多不确定因素的存在而面临着错综复杂的风险是一个不争的事实。本文根据风险是事件本身的不确定性这一特征,提出了一个称为“风险熵”的新概念。在此基础上,应用概率统计理论推导“风险熵”的数学表达式以作为税务筹划方案风险程度的评价指标。In fact, due to the existence of uncertainty, the enforcement of tax planning is faced with complicated risk. Risk is the uncertainty of the event. Based on the concept, this paper raises a new concept of "risk entropy". Applying the probability statistical theory, this paper concludes the mathematical expression of "risk entropy", so as to assess the risk of tax planning.