The Study Of Tax Compliance From The Angle Of Public Administration

Taxpayers' tax sense has important influence on their tax compliance, which has direct impact on a country's tax collection system and it is a problem on which the government, yea, the total society, has to face and focus. Currently, democratization process has been accelerated and people's Civil rights consciousness is growing, and therefore, citizens' requirements for the transformation of government functions and perfecting the public management is increasingly intense. From the perspective of public management, how to improve the taxpayers' tax compliance degrees is of great significance.This paper is divided into four chapters. Chapter 1, the preface, briefly expounds the significance of tax compliance, the research results of domestic and foreign scholars and their major points. This paper aims at analyzing the relationship of China's public management factors and taxpayers' tax compliance, finding out the existent problems and putting forward suggestions of improvement and perfection with foreign new public management experience. Chapter 2 focuses on the theoretical analysis of tax compliance, which introduces the concepts, classification, influence factors of the tax compliance and theoretical basis. This chapter reviews the tax compliance theory and finds out that the theoretical study is of different levels, Chinese and Western tax consciousness is of certain disparity, tax compliance to the elationship between the theories and in different levels has different functions. Chapter 3 focuses on the analysis of the current situation of China's tax.compliance. This chapter analyzes and compares the tax compliance status of five countries:China, the United States, Australia, Canada, and Sweden. Then, reason analysis is done in several aspects, such as modern taxation consciousness, the government's public management and public service and public products providing by the government. In this chapter, relevancy mathematical and statistical analysis is performed on specific financial expenditure items and degrees of tax compliance. Finally, this chapter draws a conclusion that the specific reason for low degree of tax compliance in China is:tax ideology needs to be updated, public service needs to be improved, and public service needs to improve fiscal expenditure. Chapter 4 focuses on suggestions on improvement of tax compliance. In this chapter, suggestions of how to improve citizens'tax compliance degree are put forward based on the reason analysis in chapter 3, which are: strengthening modern taxation law consciousness, perfecting the government service function, increasing public spending, and strengthening democratic interaction.