Analysis Of Taxpaying Compliance And The Optimization Of Tax Administration

The theories of taxpaying compliance is the front research on tax collection and administration in western nation in recent years. The produce of the theories bring the influence to the reform of tax collection and administration, especially change the mind of the tax office.Along with the development of economy and the reform of tax collection and administration in our country ,with the increase of the tax revenue scale ,the revenue from tax evasion increase continuously .How to educate taxpaying compliance, how to optimize tax administration, reduce the revenue from tax evasion become an important lesson in the reform of tax collection and administration. The theory is based on studying gambling between the both two, focused on taxpayer , and primarily analyze the improvement of taxpaying compliance from optimization of tax administration. For the sake of deeply expatiating the connection between the both and bringing up the countermeasure to develop taxpaying compliance, this dissertation set out from the research on the definitions of taxpaying compliance and tax administration, take the relationship between the improvement of taxpaying compliance and optimization of tax administration as the main line, and analyze the factors which influence the taxpaying compliance: tax optimization,improvement of the tax administration 's efficiency ,the relocation of the duty of tax office,tax cost,the behavior of taxpayer,the consciousness of taxpaying. Combining the realism of our country ,this dissertation put forward by optimizing tax administration to improve taxpaying compliance , and bring up some solution to it .The dissertation adopt the demonstration and criterion, qualitative and quantitative analysis, and introduce tax gambling's method . The research appear the theories field's barycenter focused from pure and thoughtful of tax administration to making a point of the consideration of taxpayer's benefits, research on tax compliance, degree the humanities spirit, degree the respect to taxpayer individual, benefit to develop tax paying compliance .This dissertation is made up of preface and four chapters:Chapter one gives the definitions of taxpaying compliance and tax administration ,put forward the key to increase the compliance is the optimization of tax administration.Chapter two introduce the background and main contents of the text. Primarily analyze the factors restrict the compliance :Tax system, collection and administration ,tax cost , etc. Study the solid example from the abroad and educe the key to optimize tax is increase the efficiency of tax collection and administration the key to guide the compliance is to build successful tax . Chapter three analyze the present condition and reason of taxpaying compliance, advance the low compliance result in the inefficacy of the tax . Chapter four gives the measures to increase the compliance and to optimize tax administration: the emphases is to establish the encouraging and promissory tax system, around the taxpayer's need, from the simplification of tax system, optimization of tax supports,tax service, enhancing publicity ,auditor,supervise and control, establishing the taxpaying reputation grade to assess . In the whole , tax reform and the improvement of the efficiency is the most important measure to increase the compliance. The main character consists in: The first, analyze the factor which influence the compliance completely ;The second, choose the research on taxpayer's mental and behavior ,the relation between collection and paying as breach ,and introduce the tax gambling. The third, it point out the key is to establish an encouraging and stipulation system. The last , tit adopt method of analysis demonstration and criterion, qualitative and quantitative analysis, and introduce tax gambling's method .