Study On The Influencing Factors And Countermeasures Of Tax Compliance

Under the requirement of administering the country according to law and administering tax according to law,tax compliance is a hot issue in current tax research field.The construction and development of social public infrastructure,national defense,education,science and technology,medical care,safeguard system and so on can not be separated from the national financial expenditure,which is the main source of revenue.With the formation of tax revenue,the behavior and phenomenon of tax non-compliance will arise,and one of the important goals of taxpayer production and operation is to pursue the maximization of efficiency.Taxation is "paid" in a broad sense,and the tax is taken from the people and used by the people,but this kind of tax "paid" does not reflect the one by one correspondence in the levy relationship.As a result,the free nature of the tax revenue is in conflict with the inherent equivalent paid idea of the taxpayer and the property's private character,which makes the taxpayer have the motive of the tax non-compliance.In the 2002-2006 China Tax Collection Management Strategic plan outline,our government formally put forward the concept of "tax compliance" in the official policy document for the first time.How to raise taxpayers ' tax compliance is a dilemma for the government.Moreover,the taxpayer's tax behavior is born in the system environment,with the system environment changes and constantly adjust.The tax system,such as the level of tax institution,government governance,the level of social legalization and the level of tax service,affect its tax behavior.To improve the tax compliance of taxpayers is very important to improve the government management efficiency,the level of tax collection and administration,and to protect the national tax revenue.Based on the theories and methods of economics,management,sociology and so on,by applying economic theory to practical problems,this paper preliminarily constructs a research framework of tax compliance in China from the perspective of tax environment,and through combing analysis and research,finds out the key factors that affect tax compliance.In the light of the current tax environment and the present situation of tax compliance,the author explores effective solutions and ways to provide practical policy recommendations for the improvement of taxpayers ' tax compliance.The paper is divided into five chapters: the first chapter is the introduction,mainly introduces the background and significance of the research,and at home and abroad on the basis of the relevant literature,the domestic and foreign tax compliance research status quo is introduced,the research content,research methods,innovation points,etc.made a brief overview.The second chapter introduces the theory of tax compliance,mainly on the concept of tax compliance,types,measurement,impact factors such as a brief overview and definition of tax compliance related to the main theory of expected utility theory,prospect theory,tax game theory of the system comb.The third chapter focuses on the analysis of tax system design,tax service,tax level,taxation environment and other factors on tax compliance of taxpayers.These key factors that affect tax compliance,effective use of taxpayers will play a positive role in the promotion of tax compliance,on the contrary,it will hinder.The fourth chapter comprehensively analyzes the existing problems of tax compliance from the aspects of taxation system,tax collection management,honest tax social environment,information sharing,tax mechanism,tax service,tax compliance cost and so on,and analyzes the reasons of the low tax compliance in many dimensions.The fifth chapter deals with the problems and causes of tax compliance,and finds the cut-in point to improve tax compliance.Focused on the reform and perfect the tax system,strengthen the management of tax collection,create a good tax environment,promote the promotion of tax information system,improve tax service and other five aspects of improving our tax compliance and practical countermeasures.