A Study On Awareness Of Taxpayers In Individual Income Tax Based On Van Raiij Model

In recent years, the tax revenue of our country has been keep growing steadilyand rapidly, and the individual income tax is one of the fastest growing tax, which hasbecome the second tax revenue and the main financial revenue in some local areas.However, there is serious tax evasion in the case of individual income tax. Accordingto the statistics, the tax evasion scale is far more than the scale that we have actuallycollected. This phenomenon may be caused by the tax system problem or managementproblem, but the internal reason is that the taxpayer awareness of individual incometax is still very weak. The typical model in economic psychology-Van Raaij Modeland additional questionnaires were used in this research, in order to analyze the mainfactors that influence taxpayer awareness of individual income tax and discuss thestrategy to raise the taxpayer awareness of individual income tax.Firstly, the basic concepts of the taxpayer awareness and the individual incometax payer awareness were defined in this article. Secondly, Van Raaij Model wasintroduced, and the composition and function of the model were briefly illustrated.Additionally, the model was amended according to the characteristics of theindividual income tax, therefore, a special taxpayer awareness of individual incomingtax model was made. Based on the new model, the main factors that in fluencetaxpayer awareness was analyzed by theoretical analysis, practical test and theanalysis of results from questionnaires. In response to these factors, with combinationof internal and external research results, practical and suitable policy suggest ionswere made.