The Household Registration System, Public Service And Tax Moral

In recent years,tax moral,which seems to be the extension of tax compliance on values and morality,has attracted great attention of domestic and overseas scholars.The research on influencing factors of tax moral can provide policy guidance for the government to take corresponding measures to enhance people's tax moral,thus ensure that the tax collection is plenitudinous and the taxation system runs smoothly.The essence of tax is taking from people and using for people,which implies that public service may have great influence on tax moral.What's more,the special household registration system has aggravated the non-equalization of basic public service in China.What is the relationship among the household registration system,public service and tax moral? How can we use it? This is the problem to be studied and solved in the paper.Firstly,the paper analyzes the relationship among the three theoretically,and proposed three research hypotheses: the public service affects tax moral directly;the household registration system affects tax moral indirectly;other factors such as demographics have influences on tax moral as well.Then the paper uses ordered probit model to do empirical analysis with valid data collected by questionnaire survey.The hypotheses are proved to be correct,and three corresponding conclusions are obtained.Firstly,the public service has positive effect on people's tax moral significantly.Secondly,the differences between residents and nonresidents caused by the household registration system affect people's tax moral indirectly,through public service.Thirdly,other factors also have positive influences on people's tax moral,including age,education,employment,income,as well as attitude towards politics,society,and taxation system.Finally,the paper proposals some policy suggestions on improving people's tax moral,basing on the analysis above.Firstly,the government should transfer the ideas on tax administration.Both tax law and tax democracy construction should be attached great importance on.Secondly,internal relations between public service and household registration system should be considered.The government should reform on the two simultaneously and relatedly,and promote the equalization of basic public service.Thirdly,the government should improve and perfect the taxation system constantly.The tax service should be improved in all aspects,and structural tax reduction must be accelerated in the same time.