The Analysis Of The Influence Factors Of Tax Compliance

Tax compliance to ensure that the full storage of financial income, financialincome adequate to ensure the realization of the government’s macroeconomic controlfunctions, tax compliance behavior in the economic and social plays an important rolein national economic development and people’s livelihood improvement. Essentially,tax is the currency which a public used to purchase public goods and services,reasonable tax is the price of public goods and services. Equivalent exchangetransactions in the market is a popular way for people to obtain the required productsand services, the principle was unanimously approved and complied with, but theessence of different forms of tax behavior is not easy to accept, the tax levied for thetwo sides since ancient times on the in a kind of uncooperative relationship. Taxnoncompliance has been a common problem internationally, as the largest developingcountry, China is also faced with the challenge posed by it, huge amount of tax lossnot only to a certain extent threaten the economic order and development, and tosome extent contrary to the purpose of a harmonious society. How to reduce China’stax revenue level of compliance is the purpose of this study.Four parts to complete the study of the influence factors on tax compliance, taxcompliance progress by the first chapter of the preamble of the Review of domesticand foreign scholars; Chapter II Tax Compliance in China Analysis contain two parts,first, a simple analysis tax the effects of (non)compliance, in the second part, Iestimate and analyze the scope of tax losing through the cash ratio method and the taxrevenue capacity estimation method in nearly a decade of underground economy andopen economy; Chapter III tax compliance affect the factors analysis is the focus ofthis article, appropriate extension of A-S model of the impact of the certainty of taxrates, income, audit rate, penalty rate of tax compliance through the Game Modellevied for both sides in the case of asymmetric information is how to taxnon-compliance with behavior, in addition to the impact of behavioral economicstheory of taxation set of tax compliance behavior, the "tax price" tax ideas on tax compliance, the final qualitative exposition of the cost of the tax, tax service taxcompliance; ChapterⅣ to promote tax compliance countermeasures is derived in theprevious text of the factor analysis on the basis described, mainly from the tax system,fiscal expenditure system, tax administration, taxpayer rights and taxpayer taxawareness and tax services to raise taxes comply with the countermeasures.