The Impact Mechanism Of The Audit Rate?the Penalty Rate On Tax Compliance—based On Adaptive Learning Model

In this paper,based on the original theoretical model,the introduction criteria and risk preferences,from the static and dynamic two aspects of the gradual analysis of the impact of deterrence elements of tax compliance mechanism.According to the data simulation results,some policy suggestions are put forward.In the aspect of static analysis,through the optimization of the expected utility theory,considering the tax status of our country to introduce the standard,through the comparison of the impact mechanism of the static analysis of the deterrent elements of the tax compliance.The higher the threshold of tax compliance degree is high;the higher the taxpayer's degree of risk aversion,the higher the degree of tax compliance;improve the inspection rate and penalty rate can raise the degree of tax compliance,tax rate is better than the effect of the penalty rate.When the threshold is high,despite the increased penalties is conducive to improve the degree of tax compliance,low rate and high rate of inspection and punishment deterrence combination of tax compliance degree higher;for the relatively high income groups,the higher tax rates,enhance the deterrent mechanism at high rate and low rate of inspection of punishment tax compliance is more effective;the higher the income,the risk aversion ability stronger,increase inspection efforts and punishment are conducive to improving the level of tax compliance.In the aspect of dynamic analysis,the adaptive learning model of Soliman is improved,and the utility function of income function and risk aversion is introduced,and the effect mechanism of deterrence mechanism on tax compliance is analyzed dynamically.In the dynamic simulation results show that the checking rate and penalty rate there is a unidirectional positive effect on tax compliance,and the same deterrent combination degree of tax compliance was higher than expected results expected utility theory,which is mainly due to the impact of the learning mechanism and the endogenous relationship between the elements of deterre...