An Empirical Study On Tax Compliance Degree Of Personal Postal Articles Tax

Taxation is the economic guarantee to realize the government's public functions.As a special type of tax on entry the borders,the personal postal articles tax has certain function of economic leverage for add,and the realization of this function largely depends on the tax compliance degree.In reality,the degree has long been at a very low level.Although the research on tax compliance has formed a relatively complete theoretical system,it does not deal with special taxes such as personal postal articles tax,and the existing theories can't fully explain the current situation.In this thesis,we intend to investigate the tax compliance of personal postal articles tax with empirical methods.This study will provide some knowledge bases for policy adjustments,and is expected to extend the scope and depth of tax compliance research to a certain extent.With the basic understanding that when a passenger makes the tax decision,he will not only measure the costs and benefits of compliance,but also be influenced by subjective perceived factors such as public service satisfaction,this paper sums up ten factors which may affect the tax compliance of personal postal articles tax.Then,based on the actual collection data of S Airport Customs,four research hypotheses are put forward,a questionnaire and a virtual experiment for inbound and outbound passengers are both designed too.Subsequently,through comparative study,we find that the lack of compulsory collection is the biggest reason that the tax compliance degree of personal postal articles tax is far lower than personal income tax,and by using Logistic analysis,a regression model is successfully established,which proves that the tax compliance degree is positively related to seizure probability,fine proportion,public service satisfaction and customs approval degree,but negatively correlated to tax rate.Finally,this paper interprets the results with Expected Utility Theory,Evolutionary Game Theory,Tax Price Theory and so on,and gives some policy suggestions such as lowering tax rate,increasing examination and punishment,raising the level of public service,strengthening the standardization of customs enforcement,and doing a good job of legal publicity.