Research On Optimization Of Tax Services

Tax services have become the attention and research focus of national tax authorities around the world,optimizing Tax services is an important measure of improving the degree of tax compliance and building harmonious levied relations.This article aims to analyze the relationship between the Tax services and tax compliance costs,and find a road to optimizing tax services on perspective of reducing tax compliance costs.In view of the importance of Tax services,the author first discuss the significance of the Tax services,then introduce tax compliance costs for the classification of domestic and foreign,researching on optimizing Tax services from the aspect of the cost of tax compliance;Secondly,theoretical analysis the tax service and tax compliance cost,based on the information asymmetry theory,game theory,new public service theory,performance management theory,then points out that the relationship between tax compliance costs and tax services;Thirdly,using the questionnaire survey,empirical analysis and comparative analysis,we survey taxpayer tax compliance costs datas in 2014 year of the S City as a starting point to explain the tax services and tax compliance costs status,and the existing tax services problem,pointing out the problems like the preparing time for taxpayer service is too long,the taxpayer service work is ineffective,the service attitude is bad,the hotline is always busy,and Internet tax information system stability is so weak,then analyses the affecting factors to compliance costs resulting from these issues.Again using comparative analysis,comparing the experience on providing quality taxpayer services from reducing the cost of tax compliance service in the United States,Canada,Australia,Ireland,South Africa and other countries,hope to get some solutions.Finally,give five aspects of countermeasures like optimizing the local tax services in S City based on the above analysis,including shortening the waiting time,upgrading the professional skill,setting up the consciousness that our services guideline is let taxpayer satisfied,improving 12366 hotline voice services and developing online Tax services information system.