Study Of The Tax Compliance Of Citizens In L City

In recent years,tax compliance has gradually become one of the standard tomeasure the degree of a country’s tax system optimization and tax administrationperformance.Theory of tax compliance has become the forefront of the tax problemsin study of Chinese scholars in recent years,and not just confined to the field ofeconomics,also widely extended to various aspects,such as psychology,sociology andso on.The level of tax compliance means that the degree of the taxpayers’s complywith the tax law and fulfillment of tax obligations. Without taxpayers’s comply, nomatter how well designed tax system will also be useless.Thus trying to ensure taxcompliance has become the fundamental objective of tax administration, and also onefundamental reason for studying tax compliance.Tax compliance is a measure ofwhether the tax levied for a harmonious relationship between a country’s flag, so theresearch of tax compliance has profound significance of improving the quality andefficiency of tax collection.Firstly,this paper defines tax compliance,tax non-compliance and costs of taxcompliance, then introduces the basic theory and influence factors of taxcompliance.This paper uses the literature research,questionnaire investigation andstatistical analysis to select the citizens of L City as questionnaire survey from taxcommon sense and policy, tax system,tax services, information asymmetry, tax costs,social psychology, tax incentives, government credibility through the way ofcombining the normative analysis and empirical analysis,summarizing the influencefactors of tax compliance as the individual characteristics of the taxpayer, theimperfect tax system (both from system and collection), the political environment(credibility of the government), psychosocial factors (tax fairness), and thus findingways to improve tax compliance as to cultivate awareness of taxpayers; furtherimprove the tax system; optimize tax collection environment; rational tax mechanism,enhance the credibility of the government.