A Comparative Analysis Of The Efficiency Of Personal Income Tax Collection Between China And OECD Member Countries

In the past 40 years of reform and opening up,social economy has developed rapidly,the living standards of the people have improved remarkably,and the phenomenon of “unbalanced” such as the gap in social income distribution has also increased.The income gap is controlled within a reasonable range,which has a positive effect on the sustained economic growth and provides people with multiple levels of development space.Breaking through a reasonable range and being in an "unbalanced" state will have a series of negative effects on social and economic stability and balanced development.As an important public policy means,personal income tax has the function of raising fiscal revenue and regulating the income gap redistribution.The problem of its collection efficiency has always been a hot topic in academic circles.The efficiency of personal income tax collection can be defined as the maximum output that can be obtained when the input cost is the lowest.The collection efficiency is an important indicator to measure the function of personal income tax.If the cost input and the efficiency level are low,the personal income tax is difficult to exert the maximum effect,which will result in a certain degree of invalid cost investment and resource waste.At the same time,the income distribution function of personal income tax is realized on the basis of the efficiency of personal income tax collection.The problem of the rich and the poor is becoming more and more prominent in the economic environment of all countries in the world.The attention of the "efficiency" and "fairness" issues has become particularly important in the process of tax collection.Through theoretical analysis and empirical test,this paper will measure the personal income tax efficiency of China and 23 OECD member countries from 1999 to 2017.Through the establishment of a model,the collection efficiency is ranked and compared,and the impact indicators are measured and analyzed.At the same time,it puts forward effective policy recommendations for China's personal income tax collection model to improve the efficiency of China's personal income tax collection.The paper is divided into five chapters,the first chapter,the research background and the significance of research.At the same time,combing and analyzing the literature research results at home and abroad;Chapter 2,the theoretical basis.The definition explains the important theoretical part of this paper,and explains the definition of relevant theories such as the efficiency of personal income tax collection and the factors affecting the efficiency of personal income tax,which is convenient for later research and empirical analysis.The third chapter is the development process of taxation in China and OECD member countries.Analyze the status quo and existing problems of the collection model;Chapter 4,empirical and model setting.Calculate the efficiency of individual income tax collection in each country,and calculate the factors affecting the efficiency of personal income tax collection according to efficiency;Chapter 5,improve the policy recommendations for the efficiency of personal income tax collection in China.From the perspectives of model regression,taxation system and supervision level,this paper proposes corresponding policy recommendations for the problems of personal income tax in China,reducing the inefficient cost and resource input,and contributing to the improvement of the efficiency level of personal income tax collection in China.