Research On Tax Compliance In China From The Perspective Of New Public Management

As an important tool for the state to obtain fiscal revenue and to redistribute wealth,taxation has a very important role in promoting national economic development and ensuring social justice.And an important criterion for measuring the effectiveness of the modern state tax system and its tax administration activities is tax compliance.With the deepening of reform and opening up,in the past ten years with the improvement of laws and regulations and taxpayer awareness of compliance,our taxpayer compliance has been significantly improved,but with the current tax reform and development requirements and tax law is still not ideal.With the continuous progress of the national reform process,the government has paid more and more attention to the economic means of tax regulation.How to further improve the tax compliance,to prevent tax evasion phenomenon,reduce tax losses,it must have a set of scientific theory as a support.Based on the new public management theory,this paper uses the system analysis method and the comparative analysis method,combined with the author's practical experience in the tax system work,to analyze and discuss the issue of tax compliance.First of all,from the research background of tax compliance,it clarifies the research purpose and significance of this paper,and reviews the research status of tax compliance at home and abroad,explains the research ideas and methods,clarifies the scope and framework of research;Taxation system,tax environment,taxpayers 'taxpayers' taxpayers,taxpayers 'taxpayers,taxpayers' taxpayers and taxpayers 'taxpayers' Fairness treatment and so on.The paper also analyzes the reasons that affect the improvement of tax compliance.At last,it puts forward some suggestions to perfect the system construction,strengthen publicity and education,establish the performance evaluation system,and introduce the market regulation mechanism and so on.Improve the countermeasures and suggestions to promote the government finance and taxation departments to strengthen the tax collection and management,and promote the taxpayer to pay tax compliance continue to improve.