The Research On Tax Compliance Costs Of Enterprises

Tax compliance costs are all of the costs paid by taxpayers in order to fulfill their obligations to pay taxes. The higher tax compliance costs mean taxpayers assume heavier extra burden. Tax compliance costs which mean extra consumption of the social resources directly affect taxpayer income level. It should be important for us to pay attention to tax compliance costs that was not taken seriously enough. The issue of tax compliance costs is a relatively new research field in the whole world. In the early of 1970s, the tax system was becoming more and more complex and taxpayer rights movement gradually arisen. The increasing tax compliance costs seriously affected tax compliance degrees and led to lots of tax evasion. Therefore, it is imperative to control and reduce tax compliance costs, not only for raising taxes operating efficiency, and also for maintaining the rights of taxpayers.This paper uses comprehensive analysis, literature collection method and the method of combining qualitative analysis with quantitative analysis. Chapter One presents research background, research significance, current research at home and abroad, the structure of this paper, research methods and possible innovation points. Chapter Two comprehensively explored the connotation, general structure, evaluation model and relevant concepts of tax compliance costs. Chapter Three discusses main influence factors of tax compliance costs in the framework of institutional economics, and then concretely analyze the influence factors from tax system, tax collection system and social environment. Chapter Four analyze the influence factors of tax compliance costs of enterprises in Guangdong province using factor analysis method, and then objectively analyze the status quo, main features and reasons of tax compliance costs of enterprises in Guangdong province. Chapter Five put forward the suggestions to reduce tax compliance costs, including deepening the tax reform, improving tax laws, strengthening taxpayer rights, enhancing taxpayer's active awareness to pay tax; improving tax collection system and the efficiency of tax collection and administration, ascending tax service levels, developing the taxation agency.