Taxpayers Tax Compliance Degree Research

Taxpayers tax compliance degrees are taxpayers to the national tax law based on thevalue of the identity of their own interests, or balance and show initiative to abide by theextent of the tax law. Higher tax compliance degree for the performance of the taxpayer shallpromptly accurately pay taxes, its pay taxes approach complete should pay taxes, the taxillegal illegal activities to the minimum. But in the current tax by tax system, and the degreeof effort, tax culture influence, our country taxpayer tax compliance degree overall is nothigh.Investigate its reason has the following points: one is the tax system to evade taxes andviolation of tax behavior punishment enough is tough, illegal cost is small, so many taxpayersself-discipline ability is not strong, the cost of illegal in balance, have the motivation of taxevasion. The second is law enforcement personnel business skills is not high, to the nationaltax policies and regulations to understand opaque, tax service level is not high. Three isenough publicans relationship harmony, the taxpayer on the tax attitude often and to the taxorgan and its personnel closely related attitude, may be due to individual tax officials orpractice discontent and the execution of business not cooperate, at the same time, some taxofficials to taxpayer also prejudices, and even the taxpayer as TouShuiZhe to guard against.The fourth is the internal law enforcement supervision system is not perfect. In addition, theacademic circles in China to study the tax law taxpayer compliance to the degree of interestand enthusiasm is not high, most scholars only for tax compliance degree to explain andillustrate, lack of tax compliance degrees are deeply the exact discussion and research. Inview of the above analysis, this article focuses on the basic theory of the tax law of ourcountry, the taxpayers tax compliance degree carried out comprehensive detailed discussed.The paper includes preface and conclusion, a total of six parts.Introduction part mainly expounds the topics background, research value, researchmethods and research object, relevant concept definition and description. The first part mainly discussed the taxpayer compliance to the basic theory of the tax law.First of all, through the tax compliance of the theoretical analysis, the degree of taxcompliance and comparison, has been clear about the taxpayer compliance to the concept ofdegree of the tax law, and the taxpayer tax compliance degrees are classified. Secondly, inorder to further know taxpayers tax compliance degree, this article will awareness of the taxlaw and tax compliance of comparison, further shows the tax compliance to improve thedegree of importance. Finally, how to improve the taxpayer compliance to the significance ofthe tax law degree.The second part discusses the tax law in our country taxpayer compliance to the degreeof current situation and influencing factors. At present, tax by tax system, and the degree ofeffort, tax culture influence, taxpayers tax compliance degree overall is not high, there are stillmany taxpayers to the tax have attitude is not correct, the data show that the taxpayer to adopta active attitude of the person be few, adopt the resist attitude rarely, mainly is the passivewait-and-see, can not pay taxes not capture, let again capture to pay. In the law enforcementpractice mainly displays in: not on schedule to declare, or often overdue declaration, or drawafter the payment not on time, these circumstances are basic varying degrees of existence. Forthis reason, I mainly from two aspects analyzes the impact factors in the process. The first isthat affect the total sign taxpayers tax compliance degree of main elements, also is the socialmanagement of all kinds of institutional factors, is mainly refers to the economic system,political system, tax law system itself and the quality of science and education systemconstruction four elements; Second is to influence the individual tax compliance degree factoranalysis, mainly is the public opinion and education factors and individual culture factor.Hope that through the analysis of the influence factors to find enhances our country taxpayertax compliance degree of effective measures.The third part of the tax law on foreign improve compliance to degrees of experiencewere expounded. Mainly ZhengShuiRen Angle countries improve tax compliance degreeexperience learning and social environment to improve the degree of the tax law countriesfollow the experience for reference. Hope that through comparison and reference, find theirrespective advantages and disadvantages, so as to find effective measures to improve ourcountry taxpayer compliance to degrees of the tax law. The fourth part analyses the tax compliance to improve the degree of legalcountermeasures. Content can be divided into three aspects: one is to improve the legalsystem, including keep relatively stable coherent in the tax law, tax collection andadministration should be running cost minimization goals, tax collection and administrationmechanism design should reflect incentive compatible requirements. The second is tooverhaul the tax legal order, and the specific measures are perfect legal supervisionmechanism, through striking the illegal act to regulate tax order. The third is to construct thetaxpayers as the center of the tax service legal system, and its content mainly for the taxservice is the essential purpose of improving tax compliance degree, tax services shouldfollow the principle, our country tax service problems, constructing service tax legal system.This chapter introduces in detail various measures, hope earnestly in practice can be adoptedand application, so as to improve our country taxpayer compliance to degrees of the tax law.Epilogue part of the full text are summarized and concluded, and to improve the tax lawin our country taxpayer compliance to degree were proposed.