Research On Tax Compliance

Tax compliance is one of the important indicators to measure the level of national tax administration,which can directly reflect the extent of the tax law.In recent years,the loss of tax revenue in China is serious,which affects the function of the government,and the operation of the national economy has been hit.On the other hand,improve the proportion of direct strategic objectives and will make further deterioration of the situation,therefore,the full study,to respond to the great challenges ahead of the deployment of it has become a pressing matter of the moment.At present,the degree of tax compliance problem has attracted widespread attention in the community,many domestic scholars have carried out research on it,most of which are still in the traditional economics as the foundation,advocate the deterrence theory,real life encountered a lot of confusion,for example,the A-S model predicted the degree of compliance with the actual tax and tax compliance from that of traditional economics it is difficult to explain the reality of the situation,it is necessary to introduce a new factor,otherwise,follow the field will be very difficult to make breakthrough.Based on this,this paper attempts to study the influence of irrational factors on tax compliance from the perspective of behavioral economics,and comprehensively analyze the decision-making behavior of taxpayers,in order to find ways to improve the degree of tax compliance.This paper is divided into five parts.The first part is the preface,introduces the related concepts of tax compliance as well as the research background,research significance,innovations and shortcomings,through the analysis of literature at home and abroad to improve their point of view;the second part analyzes the conclusion of the traditional method of economics,tax compliance,and that the ability to explain the real defect;third in the perspective of behavioral economics analysis of the impact of non rational factors of tax compliance,from three angles of society,tax system and tax collection strategy;the fourth part of the rational and irrational factors fusion,constructed the tax will function that tax decisions are made by the tax will,individuals and corporate taxpayers will have some differences in the decision-making process;the fifth part according to the previous analysis draws the relevant policy recommendations for reference.