The Correlational Study Of Tax Morale And Tax Compliance

As long as there is the existence of the tax revenue, tax compliance problems willcome. In recent years, the taxpayers’ tax not complying with tax rule existedworldwide universal, disturbing the government tax department, became a worldwide,historic problem. International never stop to pay attention to tax compliance, as thelargest developing country, China’s the research of tax compliance problem is still inits initial stage, in theory and practice are not mature. China’s current tax compliancelevel is low, the taxpayer’s tax consciousness is not strong, not only results in the lossof tax revenues and effect on our country’s tax system effective operation, and isunfavorable to social fairness and the realization of the harmonious relationshipbetween tax and publicans construction. Therefore, research tax compliance problemfor perfecting the taxation management is very importantly.This paper, from the Angle of tax morale, through the research of the correlationbetween tax morale and tax compliance, analysis tax morale influence factors, finallyfrom tax morale point of view, improve the taxpayer’s tax compliance degrees policysuggestions. The full text is divided into four parts. The introduction part, clarifies thesignificance from the perspective of tax morale to study tax compliance, reviews theresearch status of tax compliance at home and abroad, clear the research ideas,research methods and basic framework; Theory part, one is to define the tax moraleand the meaning of tax compliance, expounds tax morale and tax compliancecorrelation theory foundation; The second is to analyze the present situation of ourcountry tax compliance and tax morale reasons, from the traditional culture influence,taxpayer interests, the government used tax mechanism, the general mood of societyand so on systematically analysis tax morale reasons for influence degree of taxcompliance to improve; The empirical part emphatically analyzes tax moraleinfluence factors, the main analysis tax fairness, public spending, social ethos, taxincentive four aspects to improve tax morale influence; Policy Suggestions part is thekey and the full text of the foothold. This part based on the theoretical analysis andempirical analysis, from the level of the taxpayer, the tax system level, thegovernment used tax mechanism level, social level tax environment multidimensionalimprove tax morale, so as to fundamentally improve our tax compliance situation,promote the tax compliance degree.