The Analysis Of Influential Factors On Tax Evasion

Tax evasion has not only threatened the revenue of tax, disturbed the economic system, but also broken the equity of tax system. Now tax evasion has become a social problem.This paper studies the influential factors of tax evasion. Firstly, this paper theoretically analyzes the influential factors of taxpayers' making tax -paying action, through expected utility theory, equity theory and prospect theory. Secondly, we design an investigation to identify which factors can explain the people's tax-paying behavior in the life, this article concludes that the people may act on the prospect theory in equitable tax circumstance, but in inequitable (exchange inequity) tax circumstance, the taxpayers may act on equity theory, and in inequitable (comparison inequity) tax circumstance, the taxpayers may act on the expected utility. Finally, the paper gives some advice on preventing tax evasion.