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An Effective System Of Tax Compliance Laws To Think

Posted on:2012-10-08Degree:MasterType:Thesis
Country:ChinaCandidate:P F LiuFull Text:PDF
GTID:2246330395964538Subject:Law
Abstract/Summary:PDF Full Text Request
Tax compliance is the tax related people, including taxpayers, tax (tax authorities), with the tax man (government) based on the social contract to the national tax law value identity or the balance of self interest and demonstrate the active comply with national tax law degree. Tax compliance problems are a common problem facing the world. Tax revenue is an important part in the economic society, individual taxpayer tax not only economic benefits, but also reflects the government administrative efficiency. Tax of two big functions, namely the organization income and adjusting control economy, its efficiency is closely related to and tax compliance. No doubt on China’s economic and social transition period tax compliance with realistic significance. Construction of tax compliance system, greatly enhance the degree of tax compliance, it helps to standardize and strengthen the tax collection and management, tax equity, standardize the tax administrative law enforcement, optimization of government tax management, improve the quality of government taxes, protect the legitimate rights and interests of taxpayers, and promote healthy development of our society.The article is aimed at our country economy during the period of social transformation of tax compliance problems encountered in practice, analysis of the impact of tax compliance, discuss how to manage tax compliance problems, and put forward some concrete reform measures and suggestions, in order to provide a useful reference to improve tax compliance.
Keywords/Search Tags:Tax compliance, tax administration, administrative law enforcement, the rights of taxpayers, government tax
PDF Full Text Request
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