Based On Kohlberg’s Moral Development Stage Theory Of Tax Compliance Status An Analysis In Our Country

With the deepening of the Reforming and Opening-up, the market economy system of China is improving. Tax, the main source of financial revenue, plays an essential role in promoting the prosperity of national economy. During these thirty years, the theory of "tax is from and for people" has been into practice. Meanwhile, our taxation system is in the process of reforming to meet the demand of economic growth. The taxation system is founded in 1950. Having stepped into 21 century, our. nation started a new round of tax reform with the principle of "simple tax system, broad base, low rate and strict collection".Tax compliance is often ignored by nation. As is known to us all, in spite of the development of taxation system, the incompliance exist all the time on account of the taxpayer’s attitude. Therefore, it is necessary that studying taxpayer’s attitude and behavior.Psychology can explain individuals mental functioning and basic behavior. Thus, only by working on mental and spiritual sections can the tax incompliance be solved. The article applies the classical psychology principle to economics, analyzing the reasons of incompliance, pointing out relative methods and supports and improving in theatrical level.In this paper, with the adoption of observation method through channels like the news* interviews and paying attention to the neighbor, it could be found that in China, the situation of tax non-compliance mainly comes from personal reasons and the level of ethic. Therefore, the issues could be found and the core of the paper could be determined. Furthermore, adopting the literature research method by reading and analyzing domestic and foreign research results, a large number of effective material is collected, which is greatly helpful to the horizontal comparison among countries in the world. Meanwhile, conducting a detailed research and a qualitative analysis on the issue of tax compliance in China leads to the substantive issues the essence of the issue of tax compliance. The adoption of Interdisciplinary research method and innovatively applying the "Kohlberg’s theory of moral development" in the categories of economic and management, it not only adds a new kind of idea to the solution, but also provides the theoretical basis to the use of the "Tax morals", which is helpful to the further research of the relative issues and the solution of them.