L市公民纳税遵从的调查研究
发布时间：2018-10-05 07:46
【摘要】：近年来，纳税遵从逐步成为衡量一国税制优化程度、税务管理绩效的标准之一。纳税遵从理论已成为近年来我国学者研究税收的前沿问题，并且不仅仅局限于经济学领域，还广泛扩展到心理学、社会学等各个方面。税收遵从水平的高低意味着纳税人遵从税收法制、履行纳税义务的程度。离开了纳税人的遵从，设计得再好的税制也将形同虚设。因而努力确保税收遵从也就成为税收管理的根本目标，也是本文研究纳税遵从的根本原因所在。纳税遵从是衡量一个国家税收征纳关系是否和谐的标志之一，因此研究纳税遵从对于从根本上提高税收征管的质量和效率有着深远的意义。 本文先对纳税遵从与纳税不遵从、纳税遵从成本进行了概念界定，介绍了纳税遵从的基本理论以及影响纳税遵从的因素，采用文献研究法、问卷调查法和统计分析法，选取L市公民作为问卷调查对象，从税收常识与政策、税收制度、税收服务、信息不对称、纳税成本、社会心理、税收奖惩、政府公信力等八个方面设计调查问卷，，通过规范分析与实证分析相结合的方式，归纳总结出：纳税人个体特征、税法体系不完善（从税制和征管两方面分析）、政治环境（政府公信力）、社会心理因素（税负公平）是纳税遵从的影响因素，并以此找到提高纳税遵从的对策：培养纳税人的纳税意识；进一步完善税收制度；优化税收征管环境；合理用税机制，提高政府公信力。
[Abstract]:In recent years, tax compliance has gradually become one of the standards to measure the degree of tax system optimization and tax administration performance. In recent years, the theory of tax compliance has become a frontier problem for Chinese scholars, not only in the field of economics, but also in psychology, sociology and so on. The level of tax compliance means the degree to which taxpayers comply with the tax system and fulfill their tax obligations. Without taxpayers' compliance, a well-designed tax system would be futile. Therefore, making great efforts to ensure tax compliance becomes the fundamental goal of tax administration, and is also the fundamental reason of the study of tax compliance in this paper. Tax compliance is one of the marks to measure the harmonious relationship between tax collection and collection in a country, so it is of great significance to study tax compliance to improve the quality and efficiency of tax collection and administration. This paper first defines the concept of tax compliance, tax non-compliance, tax compliance cost, introduces the basic theory of tax compliance and the factors affecting tax compliance, and adopts literature research, questionnaire survey and statistical analysis. The questionnaire is designed from the following eight aspects: common sense and policy of taxation, tax system, tax service, information asymmetry, tax cost, social psychology, tax reward and punishment, government credibility and so on. Through the combination of normative analysis and empirical analysis, summed up: taxpayer individual characteristics, The imperfect tax system (from the two aspects of tax system and tax collection), the political environment (the credibility of the government), the social psychological factors (fair tax burden) are the influencing factors of tax compliance. In order to find the countermeasures to improve the tax compliance, we should train the taxpayers' consciousness of paying taxes, further improve the tax system, optimize the environment of tax collection and management, use the tax mechanism reasonably, and improve the credibility of the government.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2252572
[Abstract]:In recent years, tax compliance has gradually become one of the standards to measure the degree of tax system optimization and tax administration performance. In recent years, the theory of tax compliance has become a frontier problem for Chinese scholars, not only in the field of economics, but also in psychology, sociology and so on. The level of tax compliance means the degree to which taxpayers comply with the tax system and fulfill their tax obligations. Without taxpayers' compliance, a well-designed tax system would be futile. Therefore, making great efforts to ensure tax compliance becomes the fundamental goal of tax administration, and is also the fundamental reason of the study of tax compliance in this paper. Tax compliance is one of the marks to measure the harmonious relationship between tax collection and collection in a country, so it is of great significance to study tax compliance to improve the quality and efficiency of tax collection and administration. This paper first defines the concept of tax compliance, tax non-compliance, tax compliance cost, introduces the basic theory of tax compliance and the factors affecting tax compliance, and adopts literature research, questionnaire survey and statistical analysis. The questionnaire is designed from the following eight aspects: common sense and policy of taxation, tax system, tax service, information asymmetry, tax cost, social psychology, tax reward and punishment, government credibility and so on. Through the combination of normative analysis and empirical analysis, summed up: taxpayer individual characteristics, The imperfect tax system (from the two aspects of tax system and tax collection), the political environment (the credibility of the government), the social psychological factors (fair tax burden) are the influencing factors of tax compliance. In order to find the countermeasures to improve the tax compliance, we should train the taxpayers' consciousness of paying taxes, further improve the tax system, optimize the environment of tax collection and management, use the tax mechanism reasonably, and improve the credibility of the government.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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