The Study Of Chinese College Students' Tax Consciousness

With the rapid development of the economy of Chinese society, the tax revenue of Chinese government is continuously increasing. However, the degree of tax compliance is not desirable. As the college students, the potential primary taxpayers of the society, the tax consciousness of the students will have great impact on the society.Firstly, based on the model of Bandura's Reciprocal Determinism, the paper analyzes the factors which will determine the individual's intrinsic needs, and further research the extrinsic environment factors of family, school and society. Secondly, based on the data from the college students by the means of the questionnaire survey, the paper positively analyzes whether the factors, such as, the gender, the major, the knowledge of finance and taxation, the parents'attitude to tax, tax culture, the supply of public goods, and the tax revenue's publicity, have apparent connection to the tax consciousness. What's more, the paper verifies whether the conclusions of the theoretical analysis are correct or not. Finally, in order to enhance the citizens'tax consciousness and improve the degree of the tax compliance, the paper puts forward some suggestion from five aspects.The innovation of the paper is using the Behavior Psychology's Bandura's Reciprocal Determinism, and the paper analyzes the factors which will determine the tax consciousness from the internal aspects and the external environment.