Research On The Influence Of Tax Morality On Personal Income Tax Compliance

As an important tax for the state to raise revenue,regulate income distribution,and implement macroscopic readjustment and control,the reform of personal income tax has always attracted much attention.The new personal income tax law has been fully implemented in 2019,which means the advent of the era of a comprehensive classification tax system.The change of tax mode inevitably requires the collection management to be taxed passively by taxpayers to actively tax paid.However China's personal income tax compliance situation isn't optimistic,a large number of tax non-compliance behavior not only caused a huge loss of tax revenue,but also led to a serious weakening of regulatory function.Therefore,it is so important to strengthen the research on the influencing factors of personal income tax compliance to improve the taxpayer's compliance,decrease loss of tax revenue and enhance the state's tax governance system and ability.But domestic scholars mainly carry out research from the perspective of traditional economics or tax legalization,less research from the perspective of social psychology,especially tax morality.So the purpose of this paper is to study the influence and mechanism of taxpayer' tax morality on compliance.The results show that the tax compliance decision-making behavior of taxpayers is significantly influenced by tax morality,and the higher tax moral level of taxpayers,the higher compliance.It is useful for improving the tax administration and compliance of personal income tax.The innovation of this paper lies in placing tax ethics in a more prominent position from the many factors affecting individual income tax compliance,re-examining the impact of tax morality on taxpayer's tax compliance decision-making behavior and in-depth discussion of its mechanism of action.The study found that taxpayers in the economic society are not a simple process of considering only the maximization of their own economic interests when making tax compliance decisions,but a process of maximizing the comprehensive benefits of economic interests,social interests and even political interests.The mechanism of tax morality affecting tax compliance behavior is as follows: based on the psychological contractual relationship between the taxpayer and the government,the social value orientation,the public opinion judgment,the personal moral conscience and so on constitute the incentive and corrective psychological mechanism,when the taxpayer In the process of tax decision-making,there is a psychological burden of embarrassment,shame,and social condemnation in order to correct the tax non-compliance bias;and tax compliance will generate psychological incentives for satisfaction and pleasure,and promote tax compliance continue.These research results have a reference value for broadening and supplementing the research perspective of personal income tax compliance and improving taxpayer's tax compliance.The paper is divided into five chapters.The main content of chapter one is using the literature method to sort out and summarize the theories of tax administration,compliance and morality,from which to find the necessity and innovation of the paper.The main content of chapter two analyzes the related concepts and influencing factors of tax morality and compliance,and the theory of tax psychological contract,Prospect theory and cooperative game model in a normative way,which lay a theoretical foundation for the thesis.The main content of chapter three is analyzing the status of personal income tax compliance and morality through tax evasion,the problems,causes and harm of tax compliance.The main content of chapter four analyzes the mechanism of tax morality influencing personal income tax compliance,and to establish the mathematical model on the basis of the Foreground theory,Then the questionnaire survey was used to obtain data to analysis the influencing factors of tax compliance quantitatively.The final part is chapter five,the main content is putting forward the reform suggestions to improve personal income tax compliance and morality.