Tax Compliance

Unless most taxpayers show their willing and behavior to comply,the tax system won't run effectively. Although it is difficult reach a level of complete compliance,something can be done to the mechanism designing to foster better taxpayer compliance, once we find out what factors affect taxpayer compliance.This article in income tax, for example, the use of paper and standardize the analysis of the integration of citizens to ways to pay out research, analysis on duty to obey the lord, "citizens of the objective factors. modern tax management theory will the taxpayer's way into the tax compliance with tax not conform to the two categories. Tax compliance by the state tax laws is based on the value of their identity and the costs and benefits and the balance of the initiative to obey the tax laws, fulfil tax obligations on the concrete, is not conform to the services concerned. the emphasis and the goal is to safeguard the rights of the taxpayers and tax increases to follow. Tax service quality is high and low, fair or tax compliance with the behavior would be immediate impact, the main contribution is to use economics and management theory psychology, and tax compliance of the basic concepts and theory, the taxpayer's taxable follow, and analyses the influence of the tax to conduct the major factors, the taxpayers and tax compliance by mental attitudes and behaviors, To chengdu tax payers do not conform to conduct an empirical analysis, on this basis proposed to raise taxes is the basic policies and proposals.There are five seetions in this essay:In Seetion One, Mainly expounds some research, and purpose and significance, and work methods and frameworks for the paper;the second part related theory. a taxation review by the decisions of the basic theory, and then applied psychology, economics and management theory and methods of analysis to follow or not conform to the tax payers; the third part for the impact of factors in deference to the tax; The fourth part of our country to introduce income tax and chengdu questionnaire analysis. analysis is our tax compliance, acting and reasons, use the practice of the chengdu questionnaire analysis of income tax payers do not conform to the existence of the cost factor, factor and information asymmetry factor and services; the absence of the fifth part is based on the front of a few analyzes on the basis of the proposed increase the duty to obey the basic policies and proposals.