Study On Tax Compliance Enhancement Of Tianjin Taxpayers

In the context of tax reduction and fee reduction,it has been the focus of tax departments at all levels to study how to use limited tax administrative resources to reduce tax violations and collect all the tax receivable.However,with the continuous development of China’s economy and society,the situation of tax compliance is not optimistic,there are still many tax evasion,tax evasion and other illegal tax behavior,which not only lead to the loss of tax sources,but also bring social and economic problems.The taxpayer’s compliance with the tax law not only represents the behavior itself,but also deeply reflects the effect of the tax law,the administrative management level of the tax department and the psychological factors of the taxpayer.In order to be able to Tianjin and improve the tax compliance,in this paper,combining theory with practice,through the way of questionnaire to collect Tianjin taxpayers’ tax compliance,analyze the multiple factors that affect tax compliance,fluke,lazy,not only have taxpayers themselves more tax department administrative problems on their own.Based on the above analysis,this paper believes that the improvement of tax compliance of Tianjin taxpayers must start from the aspects of taxpayers themselves,tax administration departments and social ethos.Taxpayers should not only take the initiative to understand tax policies,tax administrative departments should also provide excellent tax services and tax policy publicity services,to create a social atmosphere of paying tax consciously.In addition,the tax authorities have a deterrent effect on taxpayers by improving tax inspection and law enforcement behaviors and strengthening law enforcement rigidity,which is also an effective way to improve tax compliance.