An Empirical Research On The Complicance Behavior Of Individual Income Tax With Social Justice

The personal income tax as a tool of income redistribution,itself takes the realization of the function of equity--let the high-income groups pay more taxes,low income groups paid little or do not pay taxes,in order to achieve the role in narrowing the income gap.With the development of economy and society,individual and family income presents the characteristics of diversification and invisibility,and the personal income tax due to various reasons behind the income pattern change,has some defects and problems related to the tax law,the tax adjustment of income distribution function is very limited in China in.2016 NPC and CPPCC,finance minister Lou Jiwei proposed to raise the tax threshold,housing loan interest personal income tax credit program,to further in the existing tax system reform,the personal income tax can play a role in narrowing the income gap,promote social harmony and stability.This paper from the perspective of social justice,to the taxpayer's behavior as the research object to analyze,through a questionnaire survey of Hangzhou city residents,the relationship and influence mechanism of Order Logit model of justice and tax behavior of social analysis,study found that Chinese residents have a basic awareness in the field of tax revenue,residents once you have a sense of injustice,has great influence on the behavior of tax.The main conclusions of the study are: rights,opportunities,negative tax behavior increased process and unfair feelings will improve the taxpayers' rights,and opportunity;process unfair negative influence on the taxpayers behavior greatly,unfair feelings for smaller effect of tax compliance.In order to eliminate the negative effects of unfairness in taxpayer behavior,we must increase investment in public utilities,taxpayer's rights is not balanced A sense of fairness;attaches great importance to compensation,the taxpayer balance unfair chance;improve tax transparency in the use of the process,reduce taxpayer unfairness;improve the personal income tax system,reduce taxpayer unfair feelings;to strengthen the collection and management system,increase the punishment.