Researches On Individual Tax-noncompliance Behaviors In China

In the coming growth of Chinese taxation system evolution, the individual taxation makes a great potential highlight. Even though it should be better, the system itself needs some improvement. To regulate the taxpayer's behaviors, including enhancing tax-compliance and detracting tax-noncompliance, the most important work to of the government is to find our a efficient way to deal with the individual taxpayer's behaviors.This article focuses on the Chinese individual taxation system and world wide theories. From comparing expected utility theory and prospect theory, we find the motivation of individual taxpayer's noncompliance behaviors. So we discusse the real situation and theoretical content systematically, comprehensively and in-depth in a logical reasoning and model dependent way. Finally, we analyse some experience of taxation management in modern countries like America to give some advices about elevating the tax-compliance rate at present and reforming the taxation system in the future.The innovation of the article is using prospect theory and cognitive structure to explain individual taxation behaviors, and give a proposal to the government about how to regulate individuals efficiently by using internal and external factors interactively.