Research On How To Improve The Tax Awareness Comprehensively

Along with the continuous deepening of reform and opening up and the continuous development of economy and society, tax in the regulation of the economy and the role of serving the society is particularly important. Accelerate the pace of a harmonious society and advance the welfare's politics, is specified the direction of tax construction. How to build a harmonious tax relationship, how to make the tax more in-depth welfare, is become an urgent new task. To solve this improve is to improve the awareness of tax-payer and tax-collector and tax-user, thus achieve the tax relation of mutual coordination and promotion, to promote the construction of harmonious society effectively.Drawing on the basis of previous research, this paper trying to break through the research limitation only between tax-payer and tax-collector, the tax-user will be included into the paper's study, and then conduct a comprehensive analysis of tax awareness. Based on this point, this paper will be open from the definition of tax awareness, make full use of Public Choice Theory, Game Theory and Broken Window Theory to analysis the process of tax behavior, and analysis the manifestations and causes of our country's tax awareness, and point out the importance of tax awareness improvement, and thus recommend the measures to improve the tax awareness comprehensively. The structure of this paper as follows:It is the introduction at chapter one, it has explained research purpose, the method and the innovation of this paper.Chapter two is an overview of tax awareness, mainly analysis the definition and class. Tax awareness can be divided into awareness of rights and awareness of obligations, also can be divided into tax-payer awareness, tax-collector awareness and tax-user awareness.Chapter three is the economic analysis of tax awareness. The main line to the formation of tax behavior, this chapter uses Public Choice Theory to analysis the goals of tax behavior, and manage to build behavioral objective function. Basis on this point, this chapter also uses Game Theory to analysis what behavior strategies will be choice. With the meaning of Broken Window Theory, this chapter analysis tax behavior from the perspective of new institutional economics.Chapter four discusses the status quo of tax awareness. Combined with the conclusion of economical analysis of tax awareness, this chapter analysis the present situation of our country's tax awareness, and point out the feature shows"double weak","one strong and another weak","one weight and another light"respectively. Tax non-compliance and tax rent-seeking are reflected in the tax behavior, and analysis the causes of lack of tax awareness, and points out the need for a comprehensive raising tax awareness.Chapter five is the measure to improve tax awareness totally. This chapter put forward to suggestion from the tax concept, the legal level, the system level and the social agents. Specifically, it is need to establish the correct tax concept, perfect the constitution and strengthen tax legislation, reform system, regulate the development of social agents.