The Current Situation Of College Students' Tax Consciousness And The Analysis Of The Impact Factors

The initiative tax consciousness can make the government raise taxes in the most inexpensive way, cut collection costs and avoid serious waste of resources collected. It is theoretical and significance to study tax consciousness, to discuss ways improving civic awareness of tax. Traditionally, college students are the elite of society and the main force of taxpayers in the future. To study their tax consciousness and to help the government give them proper guidance before they get into the community will have a multiplier to curb tax evasion.The thinking of this dissertation centers on the main line, which is "a foothold, the two systems and six small areas", and uses combinational research method of theory and empiricism, in order to analyzing the tax consciousness comprehensively and objectively. "Foothold" means tax consciousness, "two systems" are the internal needs system and the external taxation environment system of the taxpayers, "six small areas" stand for "taxation recognition, the right to know, sense of fairness, rationality, transparency and tax collection". First, build the theoretical framework of tax consciousness. The "limited rationality, limited selfish" economic man is assumed to be the logical starting point. Through the analysis of literatures and the combination of psychology, law, etc, I find out the definition of tax consciousness. Secondly, to start the deeply discussion is based on the internal and external systems. The economic dimension, cultural dimension and legal dimension of the external system reveal the impact of the tax consciousness. The internal system is using Maslow's hierarchy of needs theory to research the inner needs of the taxpayers. Thirdly, I collect the primary data from the students of seven main colleges in Zhuhai City by the questionnaire. By overall description of the respondents'basic characteristics, which is the structure of regional sources, professional structure, family income structure, the structure of residence etc., and tax consciousness impact factors, the relationship of which was made known through One-way ANOVA. Finally, based on the conclusions of theoretical analysis and empirical analysis, the strategies of improving the tax environment, improving the college students'internal tax training and so on are made out.