An Analysis Of Individual Income Tax Fairness And Tax Compliance

Tax non-compliance is caused by a number of reasons including economic,psychology,management and law factors.Tax fairness perceived by individuals is a significant factor.Studies have shown that there is a positive correlation between tax fairness and tax compliance level.If taxpayers think the tax system is not fair,it is easy for them to generate non-compliance motives.Tax non-compliance will cause tax loss,reduce tax collection efficiency and weaken the sense of belonging.From the perspective of individuals,this dissertation introduces factors that influence tax compliance at first,then analyzes tax compliance in China and clarifies the impact of tax compliance mechanisms.At last measures for government to improve the tax compliance level are put forward.The main ideas are as follows:Chapter one mainly introduces the research background and framework of this dissertation.The second chapter introduces the research results of behavioral economics,tax compliance and tax fairness.In the third and fourth chapter,a survey is designed to identify the factors influence tax compliance and the system how tax fairness influence tax compliance.Based on the analysis of previous paper,Chapter five put forward some suggestions of enhancing the degree of tax compliance under the circumstance of China.The original points of this dissertation include:(1)The relation of tax fairness and tax compliance is further discussed from the perspective of behavioral economics.The analysis is not limited to economic factors,but also highlights the impact of social and mental factors such as the exchange effect.(2)Due to the significant differences in politics,economy and society,we cannot apply research result conducted by foreign scholars to China directly.Therefore,the questionnaires are designed to fill the blanks in the empirical study of tax compliance research and consummate some theoretical conclusion.(3)Based on the empirical data the questionnaire collected,this paper summarizes 13 specific indicators impact tax fairness,which povides some possible directions to improve tax fairness.