Analysis And Countermeasure Research On Tax Noncompliance

Revenue is closely related to the lives of citizens; tax noncompliance can reflect many issues in various fields of society, such as the effectiveness of tax authorities, law enforcement, public products and public service, national character and tax payers' psychology. Tax noncompliance may cause huge loss of revenue and tremendous effect to the national finance. By observing tax compliance models and phenomenon of tax non-compliance, becoming aware of their dangers, analyzing the characteristics and ultimately find effective ways to reduce the incidence of tax non-compliance.This article, based on the theoretical analysis, estimated the scale of tax losing, including underground economy and open economy's value-added tax, tariff, individual income tax, and turned out the scale of tax loss was huge.Secondly, according to the result of questionnaire survey on Lucheng District taxpayers, I found the key influence factors of taxpayer compliance were social-psychological factor, inspection factor, tax system factor, game factor, information factor, country related factor and tax costs factor.Besides, survey data showed the lack of tax awareness, slack law enforcement, public opinions and heavy macro tax burden and others were the reasons of tax non-compliance.The last part put forward some suggestions to improve tax compliance, like establish fair tax system, reduce the tax burden; improve tax service functions, protect the interests of taxpayers; strengthen tax legal advocacy, raise tax law awareness; perfect the tax collection system, enhance tax inspection force; publicize expenditure, increase public products supply.