Research On Affecting Factors Of Tax Compliance And The Counter Measures

Tax compliance, also called Tax compliance Tax compliance (taxpayer), means in accordance with Tax laws and Tax policy, to the country to correctly calculate the pay should pay Tax, and obey the Tax departments and Tax law enforcement personnel accords with legal norm management behavior. Tax compliance and tax evasion, taxation, tax compliance costs and taxes are not follow the cost concepts belong to one and the same category, the tax cost and tax costs uneven distribution, as well as other factors lead to tax not complying with behavior, is the revenue lost as well.This paper, through the lines of taxpayer is the influence factors of compliance to decisions made, both the positive and negative aspects of the analysis, thus draws promote compliance and curb the feasibility plan to disregard. The so-called positive, namely tax compliance study of influence of factors, such as taxpayers psychological factors, rational expectations, tax cost, etc. The so-called negative, namely research not complying with motivation of taxpayers to taxes, such as the government used opacity, extravagance and waste, the heavy taxes, and related psychology factors.This text from the second part of this paper introduced start related theory foundation, including can analyze influence of the main factors tax compliance with ideas. Method Introduction to Olympian's described in eritrea's A - and Thornton, this model is S model based on rational expectations about future income taxpayers with tax evasion models of tax inspection. But also related to the game theory, and related principal-agent theory, this year for behavioral economics to the academic research also has many achievements, for tax compliance study can reference the expectations theory, or prospect theory, introduction to the concept also made probably introduced.The third part use model deeply analyzed the influence factors of tax compliance decision-making taxpayers, especially to the second part is introduced by the related theory. Emphatically expounds the rational anticipated, game environment, the government behavior, psychological condition factors, tax authorities, the collection behavior compliance costs, collusion behavior, and taxpayers own conditions characteristics on the effects of tax compliance decision-making process.The fourth part details from the Angle of and practical operation, cut taxes in our taxpayer realistically all sorts of unreasonable decisions affecting factors. First quarter illustrates the present situation, the taxpayer follow degrees generally follow degrees is not high, compliance costs be long-term underestimated and neglect. Second, the three main from government, social, cultural, taxpayers own perspective cause the causes of the problems.The fifth part explains in detail the current low down the tax cost, improve tax compliance degrees solution. Mainly from the government behavior, policy, the tax authority's executive level, social and cultural angles, and the Angle of the taxpayer or enterprise itself, gives feasible, or have long-term maneuverability, have positive comments and Suggestions.