| Ⅰ. Research causes At present, there are two pieces of international standards toestimate and evaluate the validity of one country's or one item taxingsystem: first, it depends on whether tax law can be executed accuratelyand effectively by tax authorities; second, whether tax law can be abidedby tax payers. In tax management, both tax payers and tax authoritiesmust process all kinds of tax matters according to tax law, which is veryimportant to the normal operation of taxing system. In a way, toeliminate tax-pay noncompliance to the fullest extent, or try to culltivateand spur taxpayers and tax authorities to comply with tax law, shouldbecome the starting point for outlining and improving taxing system andthe ultimate goal for tax management. No doubt the research for noncompliance of tax law is the mostproper breakthrough point. Currently in our country, tax fields show aseries of phenomenon including tax dodging, tax evasion and tax fraud,which have threatened our nation's tax safety as a whole. Therefore, howto prevent and control noncompliance of tax law has become one of theimportant tasks for our people oriented society. Ⅱ. Research method The problem of tax-pay noncompliance itself has a strongcharacteristic for game research. It needs theory summary that comesfrom experience, but also the guidance for reality. This paper adoptshypothesis of a person with rational and profiteering nature, informationasymmetry in information economics and theory of motivation inmanagement economics to research the problem of noncompliance oftax law combining theory analysis with empirical analysis.Ⅲ. General idea and opinions This paper includes three chapters. The general idea and opinionsare as follows: The first chapter is about the meaning and harm of tax-paynoncompliance. It's divided into three sections. The first section is aboutcorrelative concepts of tax-pay noncompliance. The second one is aboutthe actual state of tax-pay noncompliance, which introduces fourclassifies of tax-pay noncompliance and launches into a detailed analysis.The third one is about the harm of tax-pay noncompliance. In thissection, it has a full exposition of negative influences for allocation ofresources, income distribution, fiscal revenues, labor supply,macroeconomic control and social environment. The second chapter that is the core part of theory analysis tries tofind out the cause of tax-pay noncompliance. It includes five sections.The first section is about hypothesis of a person with rational andprofiteering nature that is humanity root for tax-pay noncompliance. Thesecond one is about information asymmetry that is the essential sourcefor it. The last three sections are based on our country's current situationand analyze tax-pay noncompliance referring to lack of taxing accordingto law, unsound taxing system and social peripheral environment. The third chapter is to control tax-pay noncompliance of China. It'sthe key part of this paper and is divided into five sections. The first onelists empirical summaries on preventing and controlling tax-paynoncompliance in western countries. The last four sections put forwardsuggestions to control our coutry's tax-pay noncompliance on the basisof above theory analysis referring to taxpayers themselves, taxenvironment, taxing system and tax collection and management. Ⅳ. Advantages and disadvantages Currently, the research for noncompliance of tax law mainlyconcentrates on exterior environment of taxpayers. Thus come to aconclusion: low tax consciousness of taxpayers and low punishment rateof tax authorities lead to the spread of noncompliance of tax law.Although they can be considered as reasons for current noncomplianceof tax law, the source still can't be seen. So, this paper has threeinnovations: first, it outspreads discussion from hypothesis of a personwith rational and profiteering nature and analyzes noncompliance of taxlaw in a more general sense. Second, it tries to find the source of tax-paynoncompliance from information asymmetry point of view. Third, it p... |
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