The Research Of The Social Forms’ Influence On Personal Tax Compliance

Tax compliance is a concern to governments around the world. Prior research hasattributed unexplained inter-country differences in compliance rates to differences insocial norms. Economics researchers studying tax compliance in the United States (U.S.)have called for more attention to social (as opposed to economic) influences on taxcompliance. In this study, I extend this prior research by explicitly examining the role ofsocial norms on tax compliance in three different universities. I test my researchhypotheses using a hypothetical compliance scenario, which was administered inHuazhong University of Science and Technology University, Wuhan University andHubei University. There were differences in compliance social norms among the threeuniversities. Factor analysis of the social norm questions identified three distinct socialnorm constructs. Two of these factors were significant in explaining tax compliancebehavior. The first and most influential factor was taxpayers’ own personal moral beliefs,along with the beliefs of those close to them (e.g., friends and important others). Thesecond significant factor represented societal views of proper behavior. This studyconclude that social norms help to explain tax compliance intentions and why taxcompliance rates are higher than would be predicted by strictly economic models.Firstly this project introduced the background, purpose and significance of theresearch and pointed out the urgency of our country’s tax compliance effect of socialnorms’ research, then this project sorted out the relevant theory defined the content ofWater Park and its construction and management in this study, defined the content of thisresearch projects, and generally given the wording structure and research methods of thissubject. Secondly this study introduced the content of personal tax compliance, andsequentially introduced the content of social norm, and other factors which have effect onpersonal tax compliance. After the introduction of basic theory, the paper gave the threeassumptions of this study, as well as research methods and procedures. Thirdly, gave themain part of this article--the empirical results and the analysis for the empirical results.Finally, stated the limitations of this research, and also put forward some ideas anddirection for future research.