Optimization Of Tax Administration From The Perspective Of Improving Tax Compliance

Any authority needs tax for running a country. It is of great significance that an efficient and standardized tax administration for the realization of tax. Currently, the international measurement of the effectiveness of tax administration standards, first by the tax authorities to see whether the tax laws could be efficiently implemented; the other is to see whether the taxpayers have good tax compliance. In this sense, strengthening tax collection and administration not just improves the insufficient condition of the tax authorities'tax management, also profoundly is a good measure to achieve a higher level of tax compliance. Therefore, tax authorities should pay more attention to improve the tax compliance degree continuously and focus on taxpayers'interests. Considering the ways of promoting taxpayers'consciousness of reporting tax as the start point of administration reforms to deepen. And from the prospective of strengthening tax administration, authorities ought to guide taxpayers fulfill tax obligations conscientiously. Only in this way tax administration mode can transform from supervision and punishment services to management and service. It is an important issue in China that how to adhere to the taxpayer-oriented, the cultivation of tax compliance, building a harmonious relation between taxpayers and tax administration, strengthen the tax collection system.On the basis of previous studies, the thesis studies the optimization of the tax administration and tax compliance as a start point and analyzes tax compliance from different theories of tax compliance, raising tax compliance on the impact of tax collection and specifically from the relationship between collection costs and compliance costs, collection efficiency, tax penalties, tax services, tax collection and management information such as the impact of measures on the tax compliance were evaluated. By combing the status of tax compliance, analysis of the reasons for tax compliance is not high and the current main problems in tax administration, tax noncompliance is primarily due to a not-optimal tax administration, and suggesting a few strategies to deal with the problems. According to the thesis, the main content of this paper is divided into five chapters:Chapter one is an introduction, focusing on the significance of the topic and proposed research status, indicating that the main idea, logical structure and methods, and research priorities, difficulty and the main ideas and innovation.Chapter two describes the overview of tax compliance, tax administration theory. It mainly discusses the concept and classification of tax compliance and tax administration. It points out that the essence of the optimization of the relationship between the two is the relation between taxpayers and tax collectors.Chapter three analyzes the relationship between tax compliance and the optimization of tax collection. From game theories, asymmetric information, incentive theories, and other perspectives for analysis, the paper raises a variety of different perspectives revelation, and then makes tax compliance and tax administration relations, and the specific costs and tax costs from the tax relationship between the collection efficiency, punishment for tax evasion, tax services, tax collection and management of promotional and other measures were assessed the impact of tax compliance, tax compliance and tax collection and management of the interaction.Chapter four describes the present status of the tax compliance in China. This part is the status of tax compliance and tax administration and tax problems associated with low compliance analysis of the causes, costs and tax cost from the relationship between taxation, collection efficiency, asymmetric information, audit management, tax services, etc. analyzing of low level of tax compliance and tax collection and management of problems in the relationship between the low level of tax compliance in China that is the source of tax collection is not optimal. Chapter five raises the measures of improving the taxpayer compliance. On the reference of tax compliance theory, the paper complies with tax compliance and tax collection to improve response optimization.