The Study On The Cultivating Of Citizens’ Taxpaying Consciousness In China

Tax has been a crucial source for the national fiscal revenue for a very long time, and it has been playing a prime role in the national economy and citizens’ daily life. With the rapid development of economy and the reform of taxation, tax revenue has an increasing effect on macro-control and citizens’welfare. However, as tax evasions and tax avoidances appear from time to time, the consciousness of rate paying in our country still need to be improved. This not only makes it harder for tax departments to do their work and increases the cost of tax collecting, but also will hamper the normal tax order. Lacking of taxpaying consciousness has limited the function of our country’s tax policies. So it is important to do the research on taxpaying consciousness.Recently, taxpaying consciousness in our country has been enhanced, but compared with foreign countries; it still has a long way to go. In our country, the study on this issue is poor, so this article will talk about reasons for this situation and will give some suggestions on enhancing taxpaying consciousness in our country.The article will start with the definition of taxpaying consciousness, then present the present situation of taxpaying consciousness, and end with the ways to enhance taxpaying consciousness. Theoretical method and empirical analysis will be used in this article. Based on the study of scholars, this article will take lessons from foreign countries to discuss the present situation of taxpaying consciousness in our country.The chapter1is mainly consisting of this article’s background and significance, the research status both at home and abroad and the research methods, content and innovation. The innovation of this article lies in three aspects:first, it uses the psychological theory of behavioral economics to analyze taxpayers’ psychology; secondly, it analyzes the foreign experience from the well-known sayings about tax; finally, it collects many data and uses some diagrams to make the research more convincing.The chapter2first explains the definition of taxpaying consciousness. Through different individuals’definitions of tax consciousness, this chapter points out that only by improving each individual’s tax consciousness, will taxpaying consciousness be improved.The chapter3introduces tax theories about social contract, interest exchange theory and the theory of behavioral economics to provide the basis of study in this paper.The chapter4starts with three well-known sayings about tax to analyze the thoughts of foreigners, and then moves on to discuss the reason why these three well-known sayings have merge into there. We get to understand why they have stronger taxpaying consciousness.Chapter5starts with the analysis of the present situation of taxpaying consciousness in our country. By collecting a large amount of data and making collation maps, this chapter gives the reason why we should cultivate our taxpaying consciousness.Based on the previous analysis, and combined with the reality of our country chapter6gives some suggestions and methods to improve the tax system and theory so that we can improve taxpaying consciousness in our country.