| As the main source of fiscal revenue for governments at all levels in China,tax revenue is of great significance for ensuring that the government performs functions such as economic regulation,social security,and public services.Therefore,it is necessary to pay attention to tax sources and tax stability.One of the main indicators for tax collection measurement is tax compliance.Western developed countries have started research on tax compliance earlier,and introduced new public management theory into tax compliance research.Many domestic scholars have further expanded the research content of tax compliance,and have also obtained relatively fruitful theoretical research results.Through questionnaire surveys and information review,we have a comprehensive understanding of the basic situation of tax compliance in Lianyungang City.Lianyungang urban area has problems such as low tax declaration rate,low accuracy of tax declaration,and lack of timely payment of taxes.Through analysis,there are mainly reasons for poor tax compliance of taxpayers,poor tax service system,low level of tax law enforcement,and many negative factors in the social environment.The new public management theory that has emerged since the 1990 s.The government proposed in the theory should be the responsible entrepreneur,the citizen is the customer,and the theory that government services should be based on customer demand or the market has brought enlightenment about improved tax compliance.On the basis of learning from foreign research experience,it proposes to optimize the tax system,protect the rights of taxpayers,increase taxpayers' awareness of paying taxes in accordance with the law,improve taxpayer tax declaration business skills,standardize and improve the tax service system,increase the training and training of tax staff,Suggestions on tax inspection,standardization of tax law enforcement,and improvement of punishment mechanisms provided guidance for improving taxpayer tax compliance in Lianyungang City. |
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