Analysis On The Effect Of Tax Morale On Tax Compliance

Tax is one of the most important financial resources of a country,bases on which a country provides public products and services.Where there is tax,there is tax evasion.The low level of tax compliance,not only results in tax evasion,affects the effective operation of tax system,hinders the realization of the function of tax revenue,but also harms social fairness and justice and the relationship between tax authorities and tax payers.Therefore,the research on tax compliance is important and realistic.There are lots of factors that can affect tax compliance.Neoclassical economics focuses on tax system,the cost of compliance,the frequency of tax inspection,tax penalty,etc.While more and more scholars started to study tax compliance in psychologic perspective due to the behavioral economics boom.It also inspired me to study the effect of tax morale on tax compliance.This paper consists of four parts,the first part is an introduction,which clarifies the significance of the study of tax compliance,summarizes the theoretical research results of domestic and foreign papers,so as to clarify the purpose of this paper,as well as proposes the innovation and the deficiency of this paper.The second part is the theoretical research which defines the concepts of tax morale and tax compliance;shows the theoretical foundation;gives hypotheses.The third part is the empirical analysis:which consists of two empirical analyses,the first one mainly studies the effect of tax morale on tax compliance bases on data from Friedrich Schneider and world values survey,proves that there is positive effect of tax morale on tax compliance;The second one proves that there is positive effect of tax morale on tax compliance by analyzing data based on a questionnaire;the fourth Part gives suggestions on improving tax compliance.