Research On Tax Avoidance And Countermeasures Of Personal Income Tax

Only by in-depth analysis of individual tax avoidance, internal motivation and external causes, could we make a reasonable expectation about the personal behavior to tax laws and policies, and then improve our methods and strategies of anti-avoidance. Therefore, tax authority can completely reverse its passive position in the battle against tax avoidance. In order to understand the tax avoidance behavior more deeply, we used the Lewin Behavior Model to analyze the factors that might influence this kind of behavior in detail.According to the Lewin Behavior Model, we established a personal tax avoidance model from which we learned that the individual tax avoidance behavior was a natural result of the interaction between individual and tax environment, and there were some deep and complex reasons behind personal tax activities.The motivations of personal tax avoidance behavior were the internal driving force and external incentives. The individuals had made the idea of tax-avoidance under the influence of inside and outside factors,but the action depended on the tax attitude and controlling ability of the tax authorities.We called it The Space of Tax Avoidance Behavior.This paper mainly focused on the following propositions:(1)The definition and legal attributes of tax avoidance(2)The main forms of personal income tax avoidance(3)The motive analysis of personal tax avoidance(4)The behavior space analysis of personal tax avoidance(5)Conclusions and recommendationsThe innovations of this paper included:(1)A new topic:There are many studies on enterprise income tax avoidance, but the personal income tax avoidance researches are quite rare.(2) A new angle of research:According to the Lewin Behavior Model, we established a personal tax avoidance model from the angle of personal tax avoidance behavior. Further, we described the motivations of individual tax avoidance behavior and decision-making process.On this basis, we made the conclusions and recommendations.(3)A new research method:Based on the actual needs, this paper used the knowledge of taxation, law, psychology and sociology. This multi-knowledge study of tax-avoidance is an emerging field.