Research On Tax Compliance Of Taxpayers In Nan'an City

In recent years,tax authorities at all levels have made unremitting explorations and attempts around the requirements of "decentralization,administration and service" and the optimization of business environment,and in accordance with the requirements of transforming government functions,improving management mode,improving administrative efficiency and building service-oriented institutions,with a view to promoting tax compliance of taxpayers and continuously promoting the construction of tax governance system.However,the progress of tax compliance improvement of taxpayers is still slow,and a large number of tax non-compliance behaviors still occur every year,which not only leads to the loss of tax revenue,but also brings economic and social problems.Tax compliance,as a comprehensive social problem,involves not only the implementation of tax law,but also the psychology of tax payment,social equity and efficiency as well.Through the combination of theory and empirical methods,the paper studies the tax non-compliance behaviors of taxpayers,analyzes the cause of taxpayers' tax involuntarily and discusses to put forward ways to promote tax compliance,which is significant to research and guide the tax management practices,maintain a good business environment and promote social harmony and so on.On the basis of summarizing the existing research results at home and abroad,this paper analyzes the relevant indicators to measure tax compliance from the perspective of theoretical research,and analyzes the present situation of tax compliance of taxpayers in Nan 'an through the questionnaire survey.In recent years,Nan 'an city has made some achievements in promoting tax compliance of taxpayers.However,there are also some problems in tax compliance of Nan 'an taxpayers,which can't be ignored.After the analysis,there are some problems such as evading tax source management and the large gap of the credit level of tax payment.Then this paper states the causes of the tax compliance from five aspects: the taxpayer factor,tax system factor,collection and management factor,information factor,and credit factor and put forward some recommendations to promote tax compliance policy.Based on the causes of the problems,this paper studies how grassroots tax authorities can improve tax compliance and build a modern tax governance system from five aspects: cultivating tax awareness,cracking down on tax-related violations,optimizing the management system,strengthening tax payment services,and promoting diversified governance.