Along with the development of economy and the reform of tax collection and administration in our country, tax compliance is concerned. In order to prevent tax losing caused by tax noncompliance, many research works have been done through economics science,law science,sociology and psychology and formed some useful suggestions.According to the expected utility maximization theory and the rational man hypothesis, the subject will compare the cost and interest to get a best decision with maximum utility. My research will focus on tax burden, tax compliance cost and tax noncompliance cost which influence the tax compliance. Considering the tax reality of our country, the author will try to find out that reducing taxpaying cost of taxpayer and increasing tax noncompliance cost is the key to improve taxpayer compliance. Finally, the author believes that the improvement of taxpayer compliance is a system project, which is on condition of the coordination of taxation improvement, improvement of tax administration's efficiency and development of tax agency such factor. |