测量逃税的规模可以使政策制定者分析政策的可依赖程度，了解政策法令的预期效果。测定逃税规模的方法多种多样。一、概念性的问题与逃税相关的有两个主要概念性的争议需要阐述。第一个争议起因于对税收流失的不同表述方法。一种表述着重于手段的合法性，将逃税与避税区分开， Measuring the scale of tax evasion can enable policymakers to analyze the degree of dependency on a policy and understand the expected effects of a policy and decree. There are many ways to determine the scale of tax evasion. I. Conceptual Issues There are two major conceptual controversies related to tax evasion that need elaboration. The first controversy stems from the different ways in which taxes are lost. A statement focuses on the legitimacy of the instruments, separating tax evasion from tax avoidance,