Research On The Effect Of Individual Income Tax System On Tax Compliance From The Perspective Of Behavioral Economics

From a financial point of view on the exchange,the tax is a citizen consumption price of public goods,so the "tax law" is the obligation of every citizen.Along with China's economic growth,increasing levels of national income,expanding the tax base make the scale of personal income tax revenue rise.But over the years,our tax revenue low tax revenues accounted for the phenomenon,China's personal income tax still exists serious non-compliant behavior.Tax characteristics as the basic elements of taxes,which is bound to affect the nature of the taxpayer's tax compliance or not-personal income tax should be the case.This article explores from the perspective of behavioral economics characteristic of Personal Income Tax,through the tax model,rate structure,expense deduction and tax incentives and other factors affecting on tax compliance behavior.According to the related literature at home and abroad,this paper on tax compliance issues related research to sort out,carries on the elaboration on the concept and influencing factors of tax compliance;in the analysis of the normative level,this paper constructs a prospect theory of tax compliance model By the taxpayer on the assumptions of bounded rationality,analyze taxpayers behavioral decision rule.On the level of empirical analysis,this paper obtains the cognitive data of the current personal income tax system in our country by the way of questionnaire survey,and uses the structural equation to carry on the factor analysis.Analysis results show that:Tax system of tax mode,tax rate structure,expense deduction and tax incentives and tax compliance showed positive correlation,namely when China's personal income tax system features elements improve,taxpayers' tax compliance degree will increase.Based on the conclusions of the above analysis,in order to improve the taxpayer's tax compliance,this paper puts forward the following suggestions for the reform of China's personal income tax system:Our existing classification having been assessed model should be a gradual transition for classification comprehensive model;establish a scientific and reasonable expense deduction standard,implement cost indexation allowance,by taxable personal mode change for individuals and families mixed levied;The rational design of the tax rate structure,further to broaden the tax base,to improve progressive tax rate,to expand the scope of progressive tax rate;standardize the tax preferential policy,the phasing out of preferential tax treatment for part of the high-income groups,preferential tax can better play a personal income tax adjusting income distribution function.