Tax Compliance Of Individual Income Tax And Tax Administration

Personal income tax, as a direct taxes levied from person, plays very important role in organization financial income and the income distribution adjustment. Actually,with the growth of economic, the levels of tax collection is increasing, especially, the further enhancement of tax consciousness of the whole society, and also the income scale and proportion of the personal income tax has improved. But in taxation, because of the collection and management of personal income tax is affected by many factors and constraints, many aspects of the problem can not be ignored.Type of model of tax collection in China is formed gradually and evolved in the development. Tax collection mode has experienced four stages:account management mode, collection and management check separation mode, the Trinity model, the current imposition and management model, they all have their own features. At the same time, with the development and advance of tax collection mode, the foreign experience is necessary. The paper research from the personal income tax collection and management mode and tax compliance, and it has important theoretical and practical meaning to deal with the existing problems of individual income tax collection.Firstly, elaborate the background, significance and aim of the topic, clearly the theoretical framework of the research, innovation and deficiencies of this study are also proposed in this research; We summarized combing the tax rate, audit rate, penalty rates, income, and those factors affected tax compliance:tax moral, a fair tax system of cognitive, taxpayers natural attributes, the supply of public goods, tax compliance costs which all related in typical tax evasion model.Secondly, the research retrospects the history of the development of optimal tax theory, born from retrospective optimal commodity tax theory to the analysis the characteristics of the optimum personal income tax. Comprehensive carding the optimal taxation theory, and summarize the research by Chinese scholars in the personal income tax, straighten out the main direction of China’s personal income tax theory. Induction stage of development of the personal income tax after the reform and opening up of new China, classify the collection and management mode, and analysis of China’s personal income tax collection and management constraints.Again, under the assumption of bounded rationality assumed by the previous text, the thesis makes empirical research on existing personal income tax collection and management system in our country. On the one hand, this thesis explores the taxpayer’s tax compliance behavior based on the experimental study of framing effects. On the other hand,it researches the efficiency of tax collection. by using Data Envelopment Analysis, and we use Wuhan as an object for data collection and discussion.Finally, this thesis makes policy recommendations to improve the collection and management mode of individual income tax and the tax compliance. Specifically, this thesis makes appropriate policy recommendations from the aspects such as establishing a comprehensive and classified taxation model, setting the tax rate reasonably, optimizing the tax structure and establishing a personal income registration system.However, as the tax rate increases, the Framing effect in risk decision-making gradually significantly presents in the taxpayer’s decision-making behavior, and the significance increasingly strong. In order to promote personal tax compliance, the thesis jumped out of the assumptions of the complete reason under the traditional taxpayers’tax compliance theory, irrational characteristics of the framing effect is included in the tax compliance behavior analysis. The thesis analyses the psychological laws of taxpayer decisions, and use more realistic tax behavior prospect theory explanation. in order to systematically study the impact of the framing effects on the tax decision-making behavior, framing effects in the thesis are divided into framing effects of risk selection and goal framing effects. During the research process, the thesis gets the following conclusions: First, when the tax rate is lower, there is no significant framing effect in risk decision-making in the taxpayer compliance decisions. Second, human capital factors significantly influence the efficiency of tax collection and management. The factors of a high level of service, tax staff with high quality and so on can obtain higher output effect in the DEA model. It has a great influence on the efficiency of tax collection and management. Tax authorities not only need to continue to promote tax informatization work, and gradually improve the tax paid means, but also should pay attention to the implementation of flexible enforcement, carry out for taxpayer service concept, so as to coordinate relations between the two sides, help to improve taxpayer compliance level.