| This paper is concerning of a research of the practices and problems in local taxation administration and the behavior of taxpayers and tax offices, coming from the experience of regional local taxation administration practices. Taxation is not only an aged economic issue but also is one of the most important things to develop in the modern society. It has been wildly discussed and improved, such as the rate, system, tax evasion, application system, and so on. There are so many researches in taxation, it makes we realize that the tax acts are getting more important in our economic life.This paper summarizes a law system and the primary practices of local taxation administration, from the view of a tax collector working in a local tax office, and points up that the active laws of taxation administration is so numerous and jumbled. In this paper, the author also analyses the relationship between the cost to master tax laws and the behavior of paying tax trustworthily, and makes suggestions on how to make the taxation administration law system better. This paper also tries to find out a way to solve some specialized issues, such as lack of agencies and converse choice in paying tax trustworthily, on the local taxation administration, by a demonstrational analysis in Shishi City Fujian Province. Furthermore, this paper makes a system analysis on the behavior of taxpayers and tax offices under a Check and Ratify collecting model of tax, intending to find out effective acts to stimulate taxpayers to pay the tax trustworthily. Then, this paper intends to present some studies utilizing complex adaptive theory and SWARM simulation tools in order to improve the local taxation administration's decision making process and better taxation management, and in order to obtain some exploration in the means of local taxation administration researching. In this paper, the author has designed a model about the taxpayers' behavior of reporting turnover trustworthily. |
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