When tax evasion is extremely common, taxpayers are likely to experience high transaction and psychological costs in resorting to tax auditors to enforce the issuing of receipts. But if consumers bear the brunt of costs for reporting violations to the authorities, subsidies may induce them to seek out vendors willing to offer legal transactions.
尽管逃税现象现在非常普遍，但是纳税人在要求税收审计员强制开具发票时可能会承受很高的交易和心理成本。如果消费者承担了向行政机关报告违反法规的成本的冲击，那么补贴可能会诱使他们去寻找愿意提供合法交易的卖主。