The Measurement Study Of Tax Compliance Level In China

It is said that the tax law implementation with the degree can be reflected by the taxpayer compliance level of a certain country or region, especially by the voluntary tax-paid of taxpayers. Taxpayer compliance reflects not only the efficiency of tax law execution but also the tax outflow scale. The measurement of taxpayer compliance level, affirmatively will enhance government taxation department to intensify tax administration.A great deal of developed and numbers of developing countries have been investigating and researching on taxpayer compliance in their own country in recent two decades. However, the investigation and research in China is trailing behind foreign countries, there is a nearly vacancy in the field of taxpayer compliance statistics and researches since there is seldom authorities to measure taxpayer compliance. Thus, this thesis will focus on research of this specific topic.What this thesis will cover areFirst of all, it illustrates the referencing sense of taxpayer compliance, which is on theoretical base of taxpayer compliance; furthermore, it analyses influence factors in terms of the tax payment psychology, the tax system efficiency, administration level and compliance costs.Secondly, it instructs four main theories of the to measure taxpayer compliance level which is Prospect Theory, Cognitive Structure Theory, Agent Theory and Deterrence Theory. In addition, it selects four representative countries which are USA, Australia, New Zealand and Japan to clarify taxpayer compliance situation of them and also how they make effort to enhance the level of taxpayer complianceThirdly, it researches the current situation of China's taxpayer compliance level. This thesis measured the taxpayer non-compliance level the angle of tax gap which resulted from underground economy and the taxpayer compliance level of value-added tax in year 2000-2005. According to the estimating result, the thesis analyzed the current situation of taxpayer compliance level in china and also the factors which lead to this result--- of consciousness from the citizen, flaw of tax regulation and punishment intensity.Fourthly, unifies our country to taxpayer compliance level with a present situation, and the model overseas experience, it suggests that we should adopt the method which combining the tax payment examines data, the investigation data, the financial data, the experimental data, and other methods together to measure taxation conformist in China.Finally, it recommended that we should make great effort to enhance our taxpayer compliance in terms of completing taxation regulation, reducing taxpayer compliance cost, enhancing tax payment service, carrying out taxation credit rating system and intensifying punishment of escaping.