| As"rational person",taxpayers will measure their own benefits and losses to the utmost under the uncertainty environment and the non-transferable nature of personal income tax.The tax game,carried out between taxpayers and the tax authority,will not only lead to the high taxation cost,and also bring loss of efficiency."Heuristic and biases" theory in behavioral economics is introduced in this paper,we wish to highlight the importance of psychological factors in tax policy through environmental interference experiment,furthennore,take fully advantage of psychological principles and scientific guidance of public opinions to create an ideal tax environment,thus improve the effectiveness of the administration.This paper is divided into 4 chapters:Chapter 1:Introduction.This part mainly introduces the background,purpose and significance as a whole.Besides,it reviews the behavioral economics theory according to the domestic and foreign scholars ’ studies,studying the behavior of self-employers in various angles.Finally,there is a brief introduction of the whole content,framework,research methods,limitations and prospects.Chapter 2:The analysis of compliance of personal income tax based on the availability heuristic.According to the feature of the theory,This part put forward the motives stimulating tax evasion for two reasons:the"tax pain"taxpayers beared by the negative information available;Tax significance strengthen the psychological discomfort.Subsequently,it sums up the factors influenced tax compliance:the attitude of tax authority,public opinion under the media guide,tax significance and the mode tax group influence under the classification of the collection.Then,considering the disturbance factors of tax compliance,we put forward strengthening collection and management services,usage of media influence,establishing binary tax collection mode,improving the personal income tax rate design.Chapter 3:The analysis of compliance of personal income tax based on the representative heuristic.The tax authority prone to make mistakes in two areas:first,regard pre-performance as the reference standard;second,"positive thinking" is difficult to adapt to taxpayers’ psychological rules.Thus,we sum up factors affecting the compliance of individual income tax under the heuristic framework:the representatives of information and tax collection environment.Finally,under the framework of "representative heuristic",we put forward the actual audit validity and clever choice of audit point of reference to reduce tax evasion.Chapter 4:The analysis of compliance of personal income tax based on the anchoring and adjustment heuristic.Firstly,we analyzes the tax authorities’ decision-making process when formulating and adjusting the collection plan,the taxpayer anchored the behavior of others in order to carry out a preliminary study of the collection and management environment.The unbalanced monthly income of the taxpayer,the "across the board" expense deduction standard,tax collection target lacking elastic adjustment mechanism will shake trustworthiness in paying tax.At last,we put forward that changing the tax deadline,perfecting expense deduction system,reforming tax plan,strengthening the system construction are beneficial to improve the degree of tax compliance. |
