Research On The Impact Of Tax Service Quality On Taxpayer Compliance

With the establishment and perfecting of market economy system in our country, the transformation of government functions and the taxpayers’ rights consciousness has been enhanced. Tax revenue is the most important source of national fiscal revenues, and taxpayers compliance has become one of the important factors that affect tax revenues. Tax compliance is a one mark to measure the harmonious relationship between government and tax payer. So, the research of tax compliance have important effect on the quality and efficiency of tax management.This article stand on the Angle of the local taxation bureau, to analysis and research the main factors-tax service management impact on tax compliance in combination with data and resource. Put the point on tax bureau and with the view of tax service management to seek good ways for improving tax compliance. This paper uses many research methods to analysis that the relationship between tax compliance and tax service management.This article selected the new public management theory involved in tax compliance to analysis, for example, needs hierarchy theory, tax compliance costs theory, tax compliance psychological theory and incentive methods theory. The results show that tax compliance theory is the on the basis of tax service management. And improving the effect of tax service management will be better for improving the level of tax compliance. The research of tax service management and tax compliance before is so abstract. As a result, this paper uses a lot of data to analysis. In conclusion, we can improve tax service management by many ways that can bring up the level of tax compliance. The tax of the nation will be better, too.