Research On Natural Person Tax Compliance From The Perspective Of Tax Fairnes

The report of the 20 th National Congress points out that "Chinese modernization is a modernization in which all people are affluent together",and common affluence is not egalitarianism,not robbing the rich to help the poor.At the present stage,the main contradiction of China’s society is the contradiction between the people’s growing need for a better life and the unbalanced and insufficient development.The problem of large gap between rich and poor and high Gini coefficient in China has become the focus of social concern,and the redistributive role of the current fiscal and taxation system in China has not been fully reflected.Therefore,it is important to study the perceived fairness of tax links of natural persons to strengthen their willingness to pay tax compliance to promote common prosperity.The thesis is an intersection study of economics and social psychology on tax compliance behavior of natural persons.The problem is proposed to be based on behavioral economics analysis of tax compliance,based on tax equity perspective,taking natural persons as the research object and extending the research on tax compliance anomalies.The domestic and international studies on the relationship between tax compliance and tax equity are sorted out and reviewed,especially the impact of equity perception on the tax compliance behavior of natural persons.From an empirical perspective,the paper divides tax fairness into three dimensions: tax collection,tax negativity and tax use,and investigates the impact of natural persons’ tax fairness perceptions on their willingness to pay taxes for compliance.The research hypothesis and theoretical model are proposed for the current research status and the taxation situation of natural persons in China.The model includes four dimensions: taxation psychology,taxation procedure evaluation,tax negative evaluation,tax use evaluation and moral constraints.Then the questionnaire method was used to design 14 subjective questions for the 4 dimensions,and the questionnaire was distributed during the internship in the tax hall.Through SPSS software,the questionnaire was tested for reliability and factor analysis,and then descriptive statistics and regression analysis were conducted on the questionnaire data using STATA software to analyze the impact of natural persons’ perception of tax fairness on their tax compliance.The research results show that(1)there is a significant positive relationship between the perception of fairness in tax collection,tax negative,and tax use segments and the willingness to comply with tax;(2)it is verified that moral constraints have a driving effect on the willingness to comply with tax.(3)The perceived fairness of tax use in the tax link motivates individuals’ moral constraints and improves their moral constraints,which in turn promotes the willingness to pay taxes.Finally,this paper puts forward targeted suggestions in four directions from both government and taxpayers’ perspectives: improving the collection and management operations of taxation authorities,simplifying the tax system structure,optimizing the provisions of personal tax special additional deductions,and increasing the supply and balance level of public service resources.The findings of this paper have important policy implications for government efforts to reduce tax evasion and improve tax compliance of natural person taxpayers.The concept of common social external influences(subjective norms)is expanded to encompass the internal personal dimension(ethical norms).