Models On Tax Compliance Discrimination And Its Application

With the foundation and development of socialist market economic system , the tax authorities at all levels have launched the exploration of credit system construction of the tax revenue, accelerate the credit system construction pace of the tax revenue. But the credit system of tax revenue in our country is still at the stage of creating. It is very immature and imperfect. Comparing with the foreign countries which rely on the models of the computer, systematized management, we have a great distance to cover. Academia and practice department have began to search after the methods to identify the taxpayers' credit and give taxpayers' compliance discrimination from the economics, management, information technology and other aspects.On the foundation of the investigation in the real place and the counting sampling data, this paper uses the empirical research as the main methods, gives the quantitative models to the taxpayers' credit in national tax bureau of Hunan through the discriminating analyse models and the Logistic regression models. The results prove that the mathematical statistics and the econometric models is the effective means to discern the taxpayer' credit and the unbiased forecasting rate is up to 65.05% and 71.62% above the historical data. And it can be easily used into the tax taxation critical projects. It also improves the condition that the lacking for the effective technological solutions to critical to taxation and the tax credit rating management advance the lever of identifying the tax compliance behavior.Proceeding from the above purpose and thinking, the following of research contents is launched that: Chapter one is a part of the prolegomena, and mainly introduce the purpose, meaning, research background, documents survey in which the tax compliance discrimination models concerned. On the basis of the investigation of the critical to taxation, Chapter two reveals the index system, and uses the discriminating analytical method to judge taxpayers' credit, and embodies its standard and methods in judgments. On the disvovery of the investigating taxpayers' microeconomics behavior, Chapter three uses the econometrical modeling methods and data mining technology, establishes Logistic regression model, calculates taxpayer credit measure and gives the empirical analysis; Chapter four gives a work methods and suggestions in practical application of identifying models; It is a conclusion of this paper, which reaffirms the main achievements and viewpoints of this paper.Therefore, the whole paper defines the critical work to taxation a solving case that can be carried out as modeling and systematizing methods in practice.