Research On The Cooperation Mechanism Of Personal Income Tax Levy

Personal income tax is a direct tax. It has been established since 1981, occupy an important position. Personal income tax is not only playing a "regulator" role in narrowing the gap between rich and poor. With the development of our national economy, its income scale, the proportion is also growing. However, in terms of the practice of tax collection and management, there are still two sides uncooperative phenomenon. From the perspective of behavioral economics, researching on cooperation mechanism is conducive to promote the implementation of reform.In view of the current situation of personal income tax, the article analyzes the reasons respectively. Trough learning the advanced experience of foreign countries the policy recommendations is put forward to build cooperation mechanism. The thesis consists of the following three sections:Section 1:A brief overview of the research background, purpose and significance, and sums up the research from the perspective of behavior economics to the personal income tax of domestic and foreign scholars, and points out the possible innovations and shortcomings.Section 2:It is the core part. Firstly, this paper analyses the internal management of the government. Secondly, from the perspective of behavior economics, noncompliance behavior analysis is done. Based on the prospect theory, equity theory, social attitudes and framing effect theory, to the taxpayer who does not comply with that of non-cooperative behavior in-depth analysis Finally, from the view of tax culture, service attitude, administration pattern, this chapter analyses the foreign advanced levy experience.Section 3:Through the above analysis, based on the tax awareness, the taxation authority taxpayer service quality, the tax agency mechanism, and the taxpayer identification number system, the construction of two-side cooperation mechanism is proposed.This article jumps out of the traditional economic perspective, and takes the form of questionnaire survey, analyzed from the perspective of behavior economics, is a unique perspective.