Research On Local Tax Non-compliance In A Certain District Of Nanjing

In the modern economy and society,taxation is an important source of government revenue,and it is the economic foundation on which the country depends for survival and development,so that the economist Xiongbite turned the modern country into a "tax country." Local tax compliance is of great significance to maintaining the stability of local tax revenue and ensuring local economic development.Taxpayers,however,are "economic people" trying to maximize their own benefits,which inevitably leads to local tax non-compliance.Therefore,the study of local tax non-compliance has become an important task in tax administration.Based on the research results of other experts,this paper studies the problem of tax non-compliance in the form of questionnaire and statistical data from the local tax situation in a certain area of Nanjing.First of all,this article briefly explains the background and significance of the topic selection,the domestic and foreign research developments in tax compliance,and overall explained the research ideas and methods of this article.Then,from the perspective of new public management theory,tax contract theory,expected utility theory,A-S model,and tax game theory,the theoretical analysis basis of tax compliance is introduced,and the views on tax compliance are broadened.Then,the problem of local tax non-compliance in a certain area of Nanjing was studied by means of questionnaire.Secondly,from the factors of tax cost,tax system,investigation and punishment,and tax environment,the paper analyzes the reasons that affect local tax non-compliance in a certain area of Nanjing.Finally,according to the influence factors,some rationalization suggestions are put forward to provide reference for local tax collection and local economic development in a certain area of Nanjing.