A Study On Intensifying Citizen's Taxpaying Consciousness

In china, tax is more and more important to our national economy, but our citizen's taxpaying consciousness are still very weak, tax evasion happens frequently in our daily life. This phenomenon not only increase the taxation management cost, but also go against the taxation policy in our country, influence the favoring development of our economy.This article use the social contract theory and public finance theory as the theory foundation, find that the contract,the taxpaying consciousnesses and the public goods have very close relation; Discuss the actuality that our citizen's taxpaying consciousnesses are very weak, and then point out the three reasons that affect our citizen's taxpaying consciousnesses: our protections on taxpayers are deficient under the law at present; our governments are inefficient on public goods supply; revenuer's have bad manners on work, also, our government budget runs short of supervision. Then, the author try to find out the solutions to intensify our citizen's taxpaying consciousness through the analyses of the above reason, those measures are, strengthening our protections on taxpayers, efficiently supplying public goods, improving revenuer's attitude and supervising government budget.