Taxpayers' Behavior

This topic of this paper is taxpayer's behavior. Taxpayer's behavior becomes the object of tax administration; furthermore, it's the core intention for tax bureau to make taxpayers pay their duties honestly. In order to regulate and induct taxpayer's behavior, we should study the categories and the causes of taxpayer's behavior. At present, our research of tax collection and administration system emphasizes particularly on administration system and institution, neglecting the basic factor in tax management——taxpayer's behavior. Therefore, we should strengthen the research of taxpayer's behavior, and then take right measures to mobilize taxpayers to pay duty actively according to the regulations.The research of taxpayer' behavior is divided into three parts. Part One, the general analysis of taxpayer's behavior. In this chapter, we divide taxpayer's behavior into two categories: tax compliance and tax non-compliance. The causes of taxpayer's behavior include many factors such as taxpayment consciousness,tax knowledge,tax collection system and legal system. By way of the discussion of taxpayer's mind and the process of the behavior, it provides the perfect method to induct taxpayer's behavior.Part Two, the research of taxpayer's behavior in our country. On the basis of Behavior in organizations, we expatiate the causes of our taxpayer's behavior. The interior causes of our taxpayer's behavior include taxpayment consciousness and tax knowledge. In our society, the most taxpayers haven't wakened up to the significance of tax, so it's difficult for them to pay duty actively. In addition, the propaganda and education on tax haven't come into popular so that taxpayer can't build up the correct concept of taxpayment. The exterior causes of our taxpayer's behavior include tax administration system and legal system. Currently, the level of our tax collection and administration system is still backward. Most tax staff hasn't good qualifications for the job. Furthermore, the tax legal system is not consummate. All these factors go against offering favorable environment fortaxpayers to abide by tax law and create correct behavior.In this chapter, we analyze the causes of tax-evading. Why taxpayers take tax-evading behavior is that they always chase more interest under the environment that system and regulations are defective. So constituting perfect system is very vital for inducting taxpayer's behavior.Part Three, the measures to induct and regulate taxpayer's behavior. Using the Behavioral Modification Theories for reference, we should take different methods against different taxpayer's behavior. We should put a premium on the behavior of tax compliance, encouraging them to persist in paying duty initiatively. Against the behavior of tax non-compliance, we should take severe measures to diminish the possibility of tax evading.On the basis of psychology, we take three steps to regulate tax-noncompliance behavior. Firstly, we take compulsive measures to force taxpayers to change their attitude by increasing tax inspection power and setting up consummate administration and law system. Secondly, we should bring taxpayer satisfaction stratagem into effect. It's good for taxpayers to change their attitude toward tax bureau and rectify the wrong tax behavior. Thirdly, we should reinforce propagandizing tax law and imparting tax knowledge to students. This step is crucial for taxpayers to create right behavior. As long as taxpayers understand the significance of tax, they will take taxpayment for granted and take active tax compliance behavior.The research of taxpayer's behavior is still a brand-new question for discussion, so there are some deficiencies in the paper to be improved in the future.