The Study Of Tax Compliance From The Angle Of New Public Administration

The State Taxation Bureau of Jiangsu province began to carry out a comprehensive reform of tax professional management from 2011,and located tax administration core as tax service and risk management.This specialized management of tax sources is based on a high degree of tax compliance by taxpayers.But in fact,the current taxpayer's tax compliance is not optimistic.Most of the taxpayers have the shortcomings of taxation,such as the lack of tax motivation,the lack of tax awareness,the endless stream of tax crimes and the serious shortage of tax.In this realistic background,strengthening the study of tax compliance is very important to analyze the existing problems and causes of tax compliance,and then explore measures and suggestions to improve tax compliance of taxpayers.Western theory began to study the tax compliance very early,and introduced part of the "new public management theory" into tax management.Most of the studies on tax compliance in domestic theoretical circles are based on the tax authorities' perspective and rarely reflect the effective demands of taxpayers.And although there were many research on the domestic theoretical circles for tax,but not enough theory based on the new public management.This paper holds that the new public management theory draws on various theoretical nutrition such as economics and sociology,including the face of taxpayers' "economic man" hypothesis,put forward the implementation of performance management,improve administrative efficiency;face up to public goods and tax exchange,the proposed construction of new service-oriented government;face taxpayer's demand,that public management should pay attention to incentives and so on.The impact of these theoretical principles on promoting taxpayers' tax compliance is worth studying.Based on the study of the new public management theory,this paper tries to analysis how to improve the tax compliance of taxpayers by absorbing the beneficial experience of tax compliance management in developed countries.Taking Lianyungang City as an example,this paper uses the questionnaire survey method,combined with the collection and management data,analyzes the tax compliance status of Lianyungang City,and excavates the deep-seated problems and causes of Lianyungang tax compliance,for example,the low tax enthusiasm of taxpayers,the reduction of the satisfaction of the tax authorities,the existence of the tax evasion mentality,the lack of the protection of the taxpayer's rights and so on.The main existing problems include Analysis of the reasons for the existence of the above problems both taxpayers subjective tax awareness of the reasons for the weak,but also the tax authorities are not high efficiency reasons.At the same time,the rationality of the tax system design,the tolerance of the social and economic environment,etc.,have an impact on the taxpayer's tax compliance.This paper introduces the tax compliance of the United States,Australia,Canada and other countries,summarizes the reasons for the higher taxation compliance of these countries.And found that the efficiency of the new public management theory and public service principles in these countries has been used efficiently,These initiatives have largely provided strong backing for tax administration,while promoting taxpayers' tax compliance.Through tax collection data and questionnaire survey,we found that the tax compliance of taxpayers in Lianyungang is not optimistic.Because of the western developed countries in tax compliance has many good practices,such as government departments as a public service sector to play a role in service-oriented government;through the improvement of social credit system,improve tax management System to protect the legitimate rights and interests of taxpayers;through the introduction of tax incentives to improve the taxpayer tax incentives;through strict performance appraisal to improve the efficiency of tax authorities and the quality of tax personnel.Finally,based on the new public management theory and the experience of tax compliance in western developed countries,the following suggestions are put forward to improve the tax compliance in Lianyungang.First,deepen the tax reform;Second,improve the collection and management system;Third,optimize the tax service;Fourth,strengthen departmental coordination and establish a social monitoring network for tax compliance and so on.