The Study On Awareness Of Taxpayers In Personal Income Tax

ⅠThe significance of this thesisPersonal income tax is becoming more and more important in the tax system of our country with the development of economic reform and the standardization of the government functions. However, tax evasion in personal income tax is still prevailing in our economy for many reasons although the government has taken strong measures against tax evasion. Of course, we have made some progress with the taxation system, but the result is not yet satisfactory. Therefore, the author hopes to find an analytical method that can be favorable to tax collecting and tax system optimization.In this thesis, the author tries to apply the model of"awareness of taxpayers"to personal income tax, to analyse the relationship between taxpayer's awareness and behavior. By the way of the model of taxpayer's awareness, the author hopes to find a way to raise the awareness of taxpayers, make them pay the tax on time.ⅡThe basic framework of this thesisThe basic framework of this thesis is as follows: Firstly, analyse the exist of taxpayer's awareness and it's significance; Secondly, apply the model of"awareness of taxpayers"to personal income tax; Thirdly, analyse the presence of taxpayer's awareness with an investigation; Following this, improve their awareness of personal income tax through four aspects: tax system-design considering personal needs, implementation of the taxpayers'rights, the severe punishment, and the education of cultivating taxpayers'awareness on knowing and paying taxes.ⅢThe main contents and view points of this thesis(a) The theoretic analysis of taxpayers'awareness The traditional theories regard that tax avoidance exists generally. However, it is still exist that the awareness of taxpayers and tax obedience. And it has gained the support of the new theory. Masilou's hierarchy of needs theory and it's development has supplied a new visual angle for study on taxpayers'awareness. Taxpayers'hierarchy of needs should be satisfied in order to arouse the common understanding of tax from the taxpayers and increase the taxpayers'awareness.(b) The appliance of the model of"awareness of taxpayers"to personal income taxIn this thesis, the author applies the model of"awareness of taxpayers"to personal income tax. To perceived environment and subject well-being in the model, the author correspond to discuss tax system-design considering personal needs, implementation of the taxpayers'rights and the severe punishment in personal income tax.(c) The investigations on awareness of taxpayers'in personal income taxWith these investigations, we can find the differences between theories and practice. It can be the strong support of our viewpoint in this thesis.(d) The math of arose and increase the awareness of taxpayers'1)Tax system-design considering personal needs. The basic needs of taxpayers'should be satisfied properly. And the supernal needs of taxpayers'should be satisfied in creative ways.2)Implementation of the taxpayers'rights. It should not be in laws that the taxpayers'rights, but also should be carry out positively. In practice, it mainly outline there aspects at present: right to learn the truth, pay the tax according to the taxation laws and obtain the efficient service of tax.3)The severe punishment. With the severe punishment, the potential law-breaker could attain the warning, the guilty could obtain the punishment, and the law-abiding citizens could gain the encouragement.4)Education and the associate network. It can cultivate taxpayers'awareness on knowing and paying taxes by education. And it is essential to construct the associate network between relevant departments to improve the taxpayers'awareness.ⅣThe innovation and drawbacks of this thesis The innovation of this thesis is that, the author tries to apply the model of"awareness of taxpayers"to personal income tax. And it would supply a new visual angle and framework to learn the reform in personal income tax. The drawback of this thesis is that the discussion about the math of arose and increase the awareness of taxpayers'is just focus on the heat point of the reform in personal income tax. That is, the discussion could not cover all of the aspects in practice.