An Empirical Study Of Taxpayer's Tax Compliance Psychology

Taxation is an important tool used by the state to regulate the economy,raise financial funds,and regulate income distribution.It has an irreplaceable role in safeguarding people's livelihood and promoting development,and plays an important role in realizing the "Chinese Dream." Since the 19 th National Congress of the Communist Party of China,taxation modernization has made remarkable progress,tax revenue growth has accelerated markedly,the reform of “distribution management” has improved quality and efficiency,the reform of the collection and management system has achieved important breakthroughs,and the international influence of taxation has been further enhanced.Deepening the hearts of the people,the taxation work has made new progress.In today's harmonious society,the harmony between taxation subjects and the taxpayer's taxation psychology are inseparable.The negative taxpayer's psychology is not conducive to the realization of tax compliance.At the same time,it will also hinder tax collection and management,and it will have adverse effects on the taxpayers and the social atmosphere,which may cause conflicts between the two parties.The positive taxpayer psychology is conducive to promoting tax compliance,guiding taxpayers to actively pay taxes,fulfilling their tax obligations,and achieving effective taxation of taxation activities between the two sides,and building a harmonious relationship.Based on this,understanding the taxpayer's psychological factors,solving the taxpayer's negative taxation psychological problem,and prompting taxpayers to form a healthy taxation psychology is of great significance to promote taxpayer tax compliance..Foreign scholars started earlier on tax compliance research,but there are still problems in the model based on personal income tax or narrow research fields.Although some scholars in China have conducted certain research on tax compliance,taxation There is not much research on human psychology.A large part of the research has more qualitative analysis,and less quantitative and empirical analysis.This paper focuses on the taxpayer's taxation psychology,using quantitative and qualitative analysis as the main way of inquiry,combined with literature and data research method,survey analysis method,simulation method(model method),case analysis method,experience summary method,Combining humanistic psychology in psychology,rational economic human psychology,risk psychology,tax avoidance possibility psychology,taxpayer fairness,and herd mentality,the psychological motivations affecting taxpayer tax compliance are analyzed.The article expounds the research background,collects and researches the research materials about tax compliance and taxation psychology at home and abroad,prepares the theory for the in-depth exploration of the subject,and introduces the main research methods adopted in this paper,and determines the overall framework of the research.Firstly,the article analyzes the theoretical basis of tax compliance and psychological aspects from the perspective of taxpayer's psychological level,psychological motivation,basic characteristics of tax compliance,tax compliance,taxation psychology,etc.,using the Nash equilibrium model for taxpayers.Follow the psychological analysis model.Secondly,from the five psychological aspects of profit-seeking psychology,dissatisfaction psychology,luckfulness,herd mentality and comparative psychology,the psychological factors affecting the tax compliance of Xiaogan City are analyzed.Thirdly,through the questionnaire,further analysis,according to the reality of the taxation of Xiaogan City,in-depth analysis of local taxpayers' tax compliance psychology in the form of empirical research.Finally,by summarizing the different psychology of taxpayer's tax compliance,according to the five problems of profit-seeking psychology,dissatisfaction psychology,luckfulness,herd mentality and comparative psychology,the problem-solving methods are proposed,which can be used for taxpayer tax compliance and related policies.Develop feasibility recommendations.