Research On The Effect Of Tax Administration

From the view of tax administration in the world,once the design of tax law is completed,it will remain stable in a comparatively long time,but in the actual,the full implementation of tax law was hard to be realized in tax administration. The differences between the actual results of levying and the tax law will have various,unexpected economic effects,distorting the designed objectives of tax law.The so-called optimization of tax can hardly be realized in practice. Based on this,this paper will start from researching in the operating mechanism of tax administration,which led to the unexpected economic effects differing from the design of tax law. In order to realize the pre-configured micro-and macroeconomic effect,this paper will discuss the optimization path of tax administration based on the operating mechanism of it.The full text is divided into six chapters. Besides the Introduction,the paper contains two parts: theoretical studies and practical inspections. The theoretical studies include Chapters II,Chapters III and Chapters IV.The practical inspections include Chapters V and VI. The logic structure is as follows:The first chapter is Introduction. Exposition with the theme of this paper,the literature review,the logical structure and the conclusion of the study,the innovation and lack of content is given in this chapter.The second chapter is the mechanism analysis of tax administration. This chapter is divided into two sections. In the first section,based on the define of tax administration,the analysis of tax administration is made on the basis of the application of system analysis,which forms the static analysis framework of tax administration mechanism.In the second section,based on the framework of static analysis,the mechanism of levying rate formation is worked out with the cybernetics theory,which forms the dynamic framework of tax administration mechanism: the whole thinking framework of the paper.The third chapter is the economic effects of tax administration. Based on conclusion of the levying rate in the first chapter,the chapter studies the economic effects of tax administration on the levying rate which is not 100% in the normal conditions. The chapter is also divided into two sections. The first one is micro-economic effects of tax administration,including the supply of labor,personal savings and consumption,the investment of enterprises and the tax burden on the impact of tax administration. The second one is the macro-effects of tax administration,including taxes income,economic growth,redistribution of income on the impact of tax administration.The fourth chapter is the efficiency of tax administration. This chapter is divided into four sections,the first one is to define the efficiency of tax administration,From the molecular and denominator of the tax administration efficiency expression,section two and three respectively analysis the mechanism of the efficiency of tax administration by using the game theory tools. Based on the conclusions of the sections above,the fourth section expresses that,by improving the efficiency of tax administration,reducing the deviate rates,the tax administration will fulfill the economic-effects of tax law.The fifth chapter is the empirical analysis of the Chinese tax administration. This chapter is divided into two sections. Section one includes the analysis the system structure,control mode and cost-effective of chinese tax administration. Section two includes the micro- and macro ecominic effects of the empirical chinese tax administration.The sixth chapter is the optimization analysis of chinese tax administration. This chapter is divided into three sections. The first section focuses on enhancing the collection rate and reduce the deviation of collection rate based on the theoretical and empirical analysis listed above. Considering the actual chinese tax administration status,Section two gives the specific optimization path from the perspective of system theory and cybernetics. Using the case of tax administration optimization of Sichuan Province , the third section proves the specific optimization path can led to the optimization target. A number of explorations and innovations of the paper are as follows:1. Analysis framework of tax administration After aggregating previous scattered researches,the author builds a research framework of the mechanism of tax administration based on the perspective of system and cybernetics. Three subsystems including information collection subsystem, tax assessment subsystems and tax inspectors subsystems are divided under the framework with the characters of integrity,purpose,hierarchical,relevance,dynamic to explore the importation and exportation relationships between the subsystems and to explore the forming mechanism of collection rate under different controlling modes. This exploration forms the basis analysis framework of the paper.2. Exploration in the new perspective of economic effects of taxationOn the basis of the traditional analysis of the tax economic effects, the author analysis the different micro- and macroeconomic effects of taxation caused by the different collection rate to relieve more realistic economic effects of taxation.3.Promoting the mathematical study of efficiency in the tax administration.On the basis of definition of the tax administration efficiency, the author forces on researching its elements - the deviation of collection rate by using the game theory in the different distribution types of tax information to deviate the actual levying rate in the balanced status.The analysis above draw the conclusion: for any taxpayer, when tax officials and tax administrators fully acquired the information of taxpayer's production and business activities and penalties for misperforms of tax administrators'duties are more than their cost in the tax audits,zero deviation from the rate of levy and "taxes according to law" goal can be realized.4.Innovation in the empirical research of tax administration optimization path.Based on the empirical analysis of efficiency and effects of chinese tax administration , the author raises the optimization path of chinese tax administration on the perspective of system theory and cybernetics, which was confirmed workable in Sichuan Province.