Tax Service, Taxpayer Satisfaction And Tax Compliance

In general,improving the quality of tax service can lead to the improvement of tax compliance,and thus promote the growth of national tax revenue,which is beyond doubt.In order to better meet the needs of taxpayers,high-quality tax service level is indispensable,and taxpayers will be more satisfied with the tax authorities after the needs are met,and the satisfaction of taxpayers will be improved.However,a high degree of taxpayer satisfaction does not necessarily mean a high degree of tax compliance.For example,in real life,there may be some taxpayers who are unwilling to pay taxes on their subjective wishes.For such taxpayers,if the tax bureau provides a more humanized tax service,there may be an increase in the satisfaction of taxpayers with tax authorities,but the overall tax compliance does exist.The reduced phenomenon.Therefore,in real life,it is impossible to fully determine the positive correlation between taxpayer satisfaction and tax compliance.At present,most of the studies on tax service and tax compliance mainly focus on the theoretical discussion or model design of the impact of the latter on the former.So in reality,will improving the quality of tax service lead to the improvement of the overall tax compliance of society? How does tax service affect tax compliance? These problems need to be verified and studied.In this regard,this paper starts with the study of tax service,taxpayer satisfaction and tax compliance,chooses taxpayer satisfaction as an intermediate variable to understand the reality of the taxpayer community,and studies the possible influencing factors and possible paths of tax compliance by tax service in real life through the collected questionnaire data.Different from the past,in order to respond to the direction of the reform of the national deregulation system,streamline the procedures and procedures needed by taxpayers to handle taxes,improve the efficiency of tax institutions as far as possible,and improve the tax collection and control system,the national and local taxes are formally merged into the national tax bureau.However,due to the short time of the merger,although the personnel have been largely adjusted,there are still policies that have not come.In time for the merger,the original policy is still in use,which will inevitably lead to differences between the actual work and taxpayers' worries about the work of tax authorities.Therefore,the tax authorities should ensure the quality of tax services and establish a good tax image in order to conform to the people's will.In this regard,according to the actual national conditions,model results and feedback suggestions from taxpayers,on the basis of ensuring tax compliance,this paper will put forward conclusions and policy recommendations to improve taxpayers' satisfaction and optimize tax service of the tax bureau.