The Tax Compliance Research Under The Perspective Of Taxpayers’ Rights Protection

Tax compliance means that taxpayers perform their obligations according to tax laws and regulations. Since the taxation, tax non-compliance has been existed in the world. Tax non-compliance lead to serious tax loss and increase the difficulty of the tax administration. Since the United States started the first study of tax compliance in 1970 s,research on tax compliance has been a research focus in the world, all countries in the world made a lot of effort to reduce tax non-compliance. At present, the tax non-compliance in our country is serious, and the tax non-compliance phenomenon such as tax evasion, tax fraud often appears. Our country has long been influenced by the concept of tax obligation standard and ignore the protection of taxpayers’ rights, that is an important reason why our country’ tax compliance level is not high. Therefore,establishing and protecting taxpayers’ rights can help reduce tax non-compliance phenomenon, which plays an important role on improving our country’s tax compliance level.Based on the domestic and foreign research achievements about tax compliance,this article analyzes the relationship between the taxpayers’ rights protection and tax compliance: First, taxpayers’ rights and tax compliance is the unity of opposites,the taxpayers’ rights given and protection is the premise and foundation of tax compliance.Second, taxpayer rights protection is the important factors that affect tax compliance.The tax idea, tax compliance cost of taxpayers and social fairness are the taxpayer internal factors that affect tax compliance, and taxpayers’ rights protection affects the internal factors, ultimately affect the taxpayers tax compliance decisions.One important reason why tax compliance level is low in our country is that taxpayers’ rights can’t get enough respect and protection. This article analyzes the hindrance in taxpayer’s rights protection that influences the tax compliance. The imperfect law system of taxpayers’ rights protection weakens the identity of the taxpayer to tax compliance. The unsound law enforcement guarantee increases the tax compliance costs. The taxpayers’ rights relief mechanism weakens the incentive of tax compliance. Those problems hinder the improvement of our country tax compliance.Abroad, many countries pay attention to protect taxpayers’ rights to promote tax compliance. This paper introduces foreign advanced experience to protect the taxpayers’ right and analyze the enlightenment to our country: our country should perfect thetaxpayer rights legislation to enhance the identity of tax compliance, strengthen the protection of taxpayer rights law enforcement to reduce tax compliance costs, improve the enthusiasm of taxpayer rights judicial relief to promote tax compliance.By Chinese and foreign contrast, this paper puts forward the legal suggestions to promote tax compliance in China. Our country should perfect the taxpayers’ rights protection law system by improving the constitution, the basic law of tax, tax procedural law to build perfect taxpayer rights protection law system. Our country should improve the taxpayer rights law enforcement guarantee through regulating the behavior of tax law enforcement and perfecting the tax service in order to strengthen the protection of taxpayers’ rights and reduce the tax compliance costs. Our country should perfect taxpayer rights relief mechanism by canceling the pre-review, gradually implementing the taxpayer litigation system, and setting up a special tax judicial agencies to strengthen the relief of taxpayer rights, so as to promote tax compliance.