影响逃税的因素很多，但归纳起来不外乎税收因素和非税收因素两类。本文仅就影响逃税的非税收因素几个方面进行论述。物价管制政策物价管制会产生黑市和逃税，不论所管制的是商品与劳务市场、生产要素市场、资金市场或是外汇市场。在商品与劳务市场中，对任何商品或劳务进行物 Many factors affect tax evasion, but summed up nothing more than tax and non-tax factors in two categories. This article discusses only the non-tax factors that affect tax evasion. Price control policy Price control will create a black market and tax evasion, regardless of whether it is controlled by the commodity and labor market, the production factor market, the capital market or the foreign exchange market. In the goods and services market, any goods or services carried out