Research On Awareness Of Taxpayers In China During The Period Of Transition Economy

With the transformation and upgrading of China’s market economy,the awareness of taxpayer is playing a growing role in promoting the full collection of state taxes and creating a harmonious tax environment.Although in recent years,China’s taxpayer awareness has been significantly improved,but compared with the Western countries it still has a big gap.The awareness of taxpayer aims to harmonize citizens’ rights and obligations into an organic whole.Compared with the emphasis on tax liability in China’s tax authorities,the awareness of taxable rights is obviously insufficient.The imbalance between the two will lead to the taxpayer’s misunderstanding of the nature of the tax,thereby reducing tax complianc e and decreasing the maintenance of its own taxpayers.From the overall situation,the current awareness of taxpayers is still relatively weak,and we need to develop favorable policies and take measures to be improved.Therefore,in-depth study of the taxpayer consciousness development of our country which is based on the background of economic transition has important practical significance as well as theoretical value.On the background of the current situation of the economic development during the period of transition,this paper fits the current hot spots.This paper is trying to explore the methods and way to improve of the consciousness of taxpayers which is beneficial,thus establishing a good foundation for the leap-forward development of the economic transformation.The research on development of China’s taxpayers’ awareness,laid a good foundation for the leap-forward development of the economic transformation.The main research context is as follows.Firstly,this paper presents the related theories of taxpayer awareness and establishes the basis of this study.Secondly,from two angles of the taxpayer obligations and the taxpayer right consciousness,combining with the analysis result of the questionnaire data,this paper summarizes the present situation of the development of taxpayer consciousness,and explores the causes during the economic transformation period.Thirdly,this paper elaborates the tax consciousness and consciousness of taxpayer rights of western countries,and absorbs experience which is useful to the taxpayer consciousness development of our country.Finally,this paper puts forward the suggestions for the development of taxpayer consciousness during the period of transition in China.