举报是税务机关特别是税务稽查部门查办案件来源的主要渠道之一。近几年来，随着征管改革的不断深入以及举报税务违法案件宣传工作的开展，公民举报税务违法案件的积极性越来越高，但就目前举报的情况来看，匿名举报仍占相当大的比例。匿名举报所占比例居高不下的原因，笔者认 Reporting is one of the main channels for the tax authorities, especially the tax inspection department, to investigate the source of the case. In recent years, with the continuous deepening of the reform of tax collection and management and the reporting of illegal tax cases, citizens are increasingly motivated to report illegal tax cases. However, according to the current reports, anonymous reports still account for a large proportion . Anonymous reports the reasons for the high proportion of reasons, I think