我国纳税遵从问题和对策研究

发布时间：2018-07-05 04:47

本文选题：纳税遵从 + 税收制度　；参考：《山东大学》2015年硕士论文

【摘要】：改革开放以来,我国经济飞速发展,税收收入规模也有了大幅度的增长,与此同时,偷税漏税现象也在不断增加,税收流失的数目非常惊人。虽然国家一直致力于完善税收征管体制,优化纳税服务,加大税收宣传和税收稽查的力度,构建和谐的税收环境,但由于税收制度、服务机制、文化理念和税收程序等各方面的原因,偷逃骗税等纳税不遵从现象现象仍很严重,我国的纳税遵从度距法国政治家科尔伯特说的“税收是拔最多的鹅毛,听最少的鹅叫。”还距离很远。但税收是一个国家取得财政收入和调控经济不可或缺的工具和手段,税收遵从的程度直接影响税收目标的实现,进而影响到整个国家的发展大局。目前,国内对纳税遵从的研究还处在起步阶段,研究的深度和广度还不够。国内学者对纳税遵从的研究大多是对国外纳税遵从经验的总结,缺乏深入的理论分析,视角也比较窄,没有形成系统的体系。本文通过把我国现实环境作为基础来对税收遵从进行研究分析,将视角不仅仅放在税务机关本身,还加入对整个国家的经济、政治因素的分析,希望能够将更多的资源用于纳税人公共产品的服务,增加整个社会的福利；安排设计更合理的税收制度,减少税收管理成本和税收流失,减少征纳双方不应存在的矛盾；改变过去强调行政权而相对忽视纳税人权利的状况,提高纳税人的在征纳关系中的地位,使纳税人更自觉自愿地去缴税纳税。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly, and the scale of tax revenue has also increased by a large margin. At the same time, the phenomenon of tax evasion is also increasing, and the amount of tax loss is very amazing. Although the country has been working to improve the tax collection and management system, optimize tax services, increase tax publicity and tax inspection, and build a harmonious tax environment, due to the tax system, the service mechanism, Cultural ideas and tax procedures, and other reasons, tax evasion and tax fraud such as tax non-compliance is still very serious, our tax compliance from French politician Colbert said, "tax is the most goose hair, heard the fewest goose bark." It's a long way off. However, tax is an indispensable tool and means for a country to obtain fiscal revenue and adjust and control the economy. The degree of tax compliance directly affects the realization of the tax revenue goal, and then affects the overall situation of the development of the whole country. At present, the domestic research on tax compliance is still in the initial stage, the depth and breadth of the research is not enough. Domestic scholars' research on tax compliance is mostly a summary of foreign tax compliance experience, lacking of in-depth theoretical analysis and a narrow perspective, without a systematic system. Based on the reality of our country, this paper studies and analyzes the tax compliance, not only in the tax authorities themselves, but also in the analysis of the economic and political factors of the whole country. It is hoped that more resources can be used to serve taxpayers' public goods and increase the welfare of the whole society, and that a more reasonable tax system can be designed to reduce the cost of tax administration and the loss of tax revenue, and to reduce the contradiction that should not exist between the two sides. It is necessary to change the situation in which the administrative power is emphasized in the past and the taxpayer's rights are ignored, and the status of the taxpayer in the relationship of levy and payment is improved, so that the taxpayer can pay tax voluntarily and voluntarily.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

【参考文献】