The Satisfaction Of Tax Service On Tax Compliance In Lanzhou City

As the main form and means for the country to obtain fiscal revenue,tax is an important source of national revenue.The goal of modern tax collection and administration is to establish a harmonious and trusting partnership with taxpayers,then it can improve the satisfaction of tax service,promote taxpayers to obey the tax law forwardly and fulfill their tax obligations consciously.One of the purposes that the tax authorities of various countries have been striving for is how to make taxpayers obey the tax law more actively.At present,a large number of literatures have been devoted to the research on the influencing factors of tax compliance,but there are little on satisfaction of tax service and tax compliance from the perspective of government trust.Based on the review of domestic and foreign research results on the tax compliance,this paper takes tax compliance as the explained variable.satisfaction of tax service as explanatory variable,government trust as intermediary variable,then puts forward research ideas and hypotheses.The questionnaires were designed,and sent out to Lanzhou taxpayers to collect data.After that test its reliability,validity,and the correlation analysis for each variable,then verify the hypothesis with the structural equation model.This study found that the higher the satisfaction of tax service,the higher the tax compliance,and government trust played an intermediary role in the effect of tax service satisfaction on tax compliance.Finally,according to the results,the paper puts forward some suggestions to improve the tax compliance.