Research On Tax Compliance From The Perspective Of Ethics

Tax is growing out of the modern civilized society. It is the outcome of economic development to a certain degree, which contains abundant connotation of economy and ethics. As a redistribution of the social wealth, tax has significant meaning for narrowing the gap between the rich and poor, as well as making the fairness and justice come true. Tax compliance refers to the tax payers’ will of abiding the tax law and fulfilling their tax obligation. The tax compliance level determines the tax collecting efficiency and governmental public service standard, which has the decisive effect on the gross national happiness index.There are four main reasons for the low level of tax compliance in our country:(1) Under the influence of market economy, the tax payers are willing to achieve their own economic interests as much as possible by tax evasion, which leads to the selfish non-compliance; (2) The unfair tax system causes the emotional non-compliance; (3) Because of the limited control of the legal environment, the tax payers come into being non-compliance by luck easily; (4) Under the negative impact on the traditional tax culture, the tax payers generate the emotional non-compliance.In response to these phenomena, we should resolve these problems from four aspects:first of all, fair tax system should be established to guarantee the justice of tax; secondly, the sound legal system should be built to ensure the procedural justice; thirdly, the people-oriented tax civil service should be set up to gain the corporation and support from the tax payers; last but not the least, the publicity and education towards tax payers’ ethnics and integrity should be enhanced.