Research On Individual Tax Compliance In The Live Broadcast Industry From The Perspective Of Behavioral Economics

In recent years,the popularity of smartphones and new media have made online entertainment such as short videos,live broadcasts and literature reach unprecedented heights.Live video has appeared for more than ten years.The individual income tax-related issues in the live broadcast industry also comes,such as low tax awareness,"Yin Yang contracts",splitting contracts,payment by installments and equity instead of compensation,offline transactions,in-kind income through the names of "gifts","samples",and "tax paid" services by third-party companies etc.Most of the existing research in academia analyzes taxpayer tax compliance issues from the collection and supervision of tax,taxpayer rights,tax awareness,and personal characteristics,and proposes tax collection and management recommendations in some areas.There is no systematic analysis of tax compliance from a taxpayer psychological perspective.There is very few research on the tax compliance of the live broadcast industry,and a few articles also focus on the solution of tax collection and management issues.This article focuses to dig psychological roots behind the phenomenon of tax non-compliance in the live broadcast industry,abstract the general psychological roots of tax non-compliance research ideas,eliminate the tax non-compliance from the psychological roots,and fill the gap in current research.This article is based on behavioral economics theory and focuses on the issue of personal income tax compliance.First of all,author sorts out the existing literature.It is found that there is a gap in the psychological research of individual tax compliance based on industry characteristics.Secondly,author elaborates the relevant theories and industry conditions necessary for research,and then obtains relevant information onthe tax non-compliance issues in the live broadcast industry through research and network collection,and listed some common phenomena,and analyzed their impact.Then author analyze the psychological roots of non-compliance that affect the live broadcast industry from the perspective of the taxpayer and the relationship between tax collection and management.Based on the taxpayer's own analysis,this paper applies psychological accounts,reference theory,norms,and arrogance theory,combined with the taxpayer 's tax knowledge,income,occupation,and successful personal characteristics,industry environment,and social environment,to analyze the psychological roots of promoting tax avoidance and make a brief summary.Based on the analysis of the levy relationship,from the perspective of mandatory compliance and voluntary compliance,this paper demonstrates the psychological reasons for non-compliance in the live broadcast industry,and suggests ways to promote voluntary compliance and reduce the negative effects of mandatory compliance.At last,author makes targeted suggestions on the problems and reasons mentioned in the previous chapters,trying to improve the taxpayer's voluntary compliance from a psychological level.The study fund: the taxpayer's personal characteristics,industry characteristics,social environment,and collection relationship have a certain effect on the taxpayer's behavioral decisions through influencing the psychology.On personal characteristics,incomplete tax cognition and inadequate follow-up understanding make it difficult to improve tax compliance.On industry characteristics,the volatility,uncertainty,diversification and pricing methods of income have affected taxpayers' psychological compliance,fair perception,and inertia,which has aggravated their non-compliance.The successful experience of the big anchor has formed their arrogance and raised the possibility of perceiving the success of tax avoidance.The inconsistent occupational attributes before and behind the stage weakened the restriction of personal norms and social norms.The prevailing tax avoidance in the industry and the small number of tax avoidance penalties reduce the fairness and restrictive role of industry norms,and easily lead to herd behavior.At the social level,the intensified sense of injustice,fiscal opacity,and unclear tax flows have weakened the restrictive role of social norms.In collection relationship,the root cause of promoting voluntary compliance is mainly in the areas of public service and tax protection,while the monitoring technology of the live broadcast industry highlights the protection of taxpayers' privacy.The way to reduce the negative effects of mandatory compliance is toencourage taxpayers to voice and the tax authorities to respect taxpayers.In order to improve these situations,it is necessary to improve social equity,encourage the establishment of an income expectation insurance mechanism,promote fiscal transparency,protect taxpayer rights,encourage voice,respect the taxpayer,rationalize tax promotion,and improve individual taxation and regulations and regulatory efficiency.