A Study On The Influencing Factors Of Tax Compliance Of Taxpayers In

The construction of harmonious society requests “harmonious tax”, A city in the new round of the social transformation in the process of development,the government should guarantee the power of society development,also to promote the social harmony,the tax in this context is very important,therefore,most taxpayers must demonstrate compliance intentions,to realize A city a new round of the five year plan harmonious transition,therefore,to A city tax compliance research to become the city of A tax department and the government’s important topic,is the harmonious society construction in the tax and reflect the requirements.In this paper,through domestic and international about the degree of tax compliance research results,combined with the actual situation of A city tax taxpayer compliance was studied. Firstly,this paper briefly describes the background,both at home and abroad on the degree of tax compliance research,proposes the overall framework,and this paper illustrates the ideas and research methods. Secondly,from the traditional economics,behavioral economics,public economics and psychology this paper introduces the theoretical basis of tax compliance,through the analysis of the theoretical basis of tax compliance,broaden the view. Thirdly,through the questionnaire survey and the establishment of index system of two kinds of methods of A city tax compliance for a deep study. Fourthly,from the government,the tax authorities and taxpayers in three aspects to analyze the impact of A city tax compliance factors,to obtain a series of results. Finally,from the construction of the modern tax service system,strengthen management,increase condemnatory strength,improve public finance transparency,regular disclosure of tax compliance index,build new tax team from five aspects put forward the corresponding proposal,aimed at the A city tax development and policy make provide reference.