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The Research On The Countermeasures Of Raising Tax Compliance Degree In Q County

Posted on:2020-06-13Degree:MasterType:Thesis
Country:ChinaCandidate:J J CaoFull Text:PDF
GTID:2439330605453909Subject:Public Administration
Abstract/Summary:PDF Full Text Request
Taxation,taking it from the people and using it for the people,is an important financial guarantee for the local government to exercise its functions and powers,its mandatory and other characteristics require citizens to pay taxes consciously? From the beginning of the study of the "underground economy" in the United States and the discovery of a large amount of tax losses,people gradually realized that continuously raising the level of tax service does not effectively improve the timely and full storage of taxes.The issue of tax compliance is to ensure that taxes are promptly and fully stored and realize fiscal revenue.That is the main research problem.By studying the issue of tax compliance,we find out the reasons and solutions for tax compliance,and work in many ways to improve local tax compliance,thereby increasing local revenue and promoting local construction.The article includes the following contents.The first part of the introduction mainly includes the background and significance of the research,the literature review and the shortcomings of the innovation,and the second part of the main concepts and principles,including the concepts and classifications of tax compliance and tax non-compliance.The application of tax compliance theory,new public management theory,and equity theory in tax compliance.The third part is mainly about the problem of tax compliance and the analysis of the reasons.This part uses the questionnaire survey method.The results of the questionnaire survey were collated and analyzed to obtain the problems in the tax compliance of Q County(taxpayer concealment and under reporting,high cost of tax compliance,complex and changeable tax policies,and poor taxpayers 'sense of acquisition)and the analysis of the reasons for these problems.The fourth part is mainly in the light of the current situation and problems of tax compliance in q county,including improving the tax law system,plugging loopholes in tax collection and management,innovating working methods,improving the efficiency of tax collection and management,and raising the consciousness of tax payment of the whole people To create an honest tax paying environment,to strengthen the disclosure of information,to create a social trend of honor and disgrace in paying taxes,and to cultivate a sense of honor in paying taxes,so as to improve the tax compliance of taxpayers,and to ensure that local tax revenue will be put into the Treasury in full and on time,to promote the coordinated development of various aspects on the ground.The possible innovation of this paper is that with the development of service-oriented government,based on the new public management theory,Equity theory theory,combined with economics,management and other disciplines knowledge,learning from the experience of enterprise management,to adapt to local conditions and use it in local tax construction,with the help of the powerful function of big data,to innovate working methods and methods,to break down information barriers,to innovate tax law and other propaganda methods and methods,we will improve the publicity effectiveness of the tax law by making it more people-friendly,easy to understand,interesting,and so on.We will pay attention to the co-construction of the credit system and its sharing among departments,while at the same time connecting the lives of taxpayers and giving full play to the important role of credit construction To create a fair,just and honest tax-paying environment,improve tax compliance,and harmonious relationship between collection and payment.
Keywords/Search Tags:tax compliance, tax revenue, tax service
PDF Full Text Request
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