Research On Problems Of The Taxpayer Complaince Of Guangzhou

The problem of tax compliance is as old as taxes themselves, it's a international and historical topic. From the trend of tax administration in the last three or five years, especially in those developed Western countries, the reform direction of tax administration is none other than improving from audit and strike to administer and service. From their practices of work, gradually people come to realize that tax compliance cannot be achieved only by admonition and punishment and a long-effective policy of tax administration should depend much more on the cooperation between taxpayers and law enforcement departments. Thus, a careful observation on patterns of tax compliance, a detailed analysis of key factors in them and a final solution to improve Tax compliance have a great meaning for every country all over the world.As for China, she is now in a great economic system transition from a highly centralized planned economy to a market economy, meanwhile with its market economy in infancy. For many years, China's tax administration is based on audit and strike policy under the assumption that taxpayers always incline to evade their tax liability, and from that assumption, establishes almost all its tax laws and collection measures. Everywhere departments of taxation are doing their best to prevent tax evasion, audit possible taxpayers and punish guilty taxpayers according to the tax law. But what are the results we get? The effect is just opposite to what we expect. Not only has the loss of taxes not reduced, but there is more tax evasion, tax fraud, and refusal to pay taxes. The reason behind it is that the tax compliance is low, for if without the cooperation of the taxpayer, the collection of taxes will be a very hard and costly action, even though with highly efficient ways of collection.Based on a theoretical analysis of tax compliance and combined with the analysis of Tax compliance cases, this thesis first identifies some key factors which greatly affect tax compliance, then make a quantitative analysis on the behavior of taxpayers from Guangzhou Taxation Bureau, including designing and carrying a taxpayer opinion survey and doing statistics on the collected data, in order to identify the relationship between these factors, and finally tries to draw a conclusion and provide some personal advice about China's taxation policies.Concretely this thesis consists of five parts:Part one introduces the problem in hand, make a briefing of the concepts of Tax compliance, theclassification, the importance of the study, the roadmap of the thesis and possible creativemeanings.Part two is a theoretical analysis of Tax compliance. After a review on current existed research results, it gives respectively several explanations of Tax compliance in physical, economical, psychological and social perspectives.Part three introduces and compares the successful experiences of the same field in Australia, Ireland and the U.S., and identifies seven key tax compliance factors along with their reciprocal logical relationships.Part four applies a quantitative method of analysis to verify the arrived conclusion. We choose the taxpayers from Guangzhou Taxation Bureau as the objects of analysis, collect data by carrying an opinion survey on them, doing statistical analysis of the collected data, and with these collected data and their corresponding practical tax data, have made an analysis, then gives our discoveries.Part five draws a conclusion and provides some advice about China's taxation policies.