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The Obstacle Of National Tax Tax Compliance And Crack

Posted on:2014-12-12Degree:MasterType:Thesis
Country:ChinaCandidate:M Y FengFull Text:PDF
GTID:2309330431970991Subject:Public administration
Abstract/Summary:PDF Full Text Request
Tax compliance, means in accordance with Tax laws and Tax policy, to thecountry to correctly calculate the pay should pay Tax, and obey the Tax departmentsand Tax law enforcement personnel accords with legal norm management behavior.The main line of this article is, through the influence factors of taxpayers tocomply with the decision, to promote compliance with stem not complying with thefeasibility of the scheme.In this paper, the body of the first part of this article isintroduced the relevant theoretical basis, including the ability to analyze the mainmethod and train of thought in the several factors which affect the tax compliance.Thesecond part through the empirical analysis on the factors that affect taxpayer taxcompliance decisions.The third part introduces the western developed countries tomanage tax to comply with the experience and the significance of our country.Thefourth part from the Angle of practice, improve the degree of tax compliance.From theaspect of government behavior, the implementation of the tax authorities, the Angle ofthe social environment, as well as taxpayers or their own point of view, gives feasible,or have operability for a long time, have a positive opinion and the suggestion. Thefourth part from the Angle of practice, improve the degree of tax compliance.
Keywords/Search Tags:national tax revenue, Tax compliance, Tax cost, The taxservice, Tax consciousness
PDF Full Text Request
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