Research On Tax Compliance From The Perspective Of Modern Governance

Tax compliance in China is still in the early stages. Despite Western many existing of tax comply with research theory and results in China currently of market in the application widely, on China of tax collection up to good of role, but due to China economic system, and political system, and legal system, and culture traditional and Western has always been different, tax comply with rendering out different of features, to improve China of tax comply with, need we combined national reality, on Western of theory and research results be modifications using, to reached good effect.18th session presents "the improvement and development of China's Socialist system, and promote the modernization of national governance systems and governance capacity" overall objectives of deepening reform and modern tax management is an important aspect of national governance systems, to study China's tax compliance provide a good perspective.This public management perspective, through the study of modern tax administration and the tax compliance status to find similarities between them and the associated proposed tax compliance analysis of the three dimensions: tax legislation, administration of Justice and law enforcement, tax costs and social benefits, rights and obligations of taxpayers and tax services. Bureau of Guangzhou City, based on the sample, exploring the status of tax compliance in Guangzhou, analysis of problems and causes, and put forward opinions and suggestions to improve tax compliance in Guangzhou.