Research On The Influencing Factors Of Corporate Tax Compliance

As the main source of government revenue,tax is the financial security of public services,related to macro-control,economic development and social harmony.Tax non-compliance is a common problem in countries around the world,which directly leads to a large loss of tax revenue.With the continuous development and improvement of China ’s tax system and collection and management system,the awareness of taxpayers to pay taxes according to law has been improved,but tax compliance is still not optimistic.We will conduct research on corporate tax compliance,understand the factors that lead to tax non-compliance,explore effective ways to improve tax compliance from cause to effect,reduce tax losses,ensure that tax revenues are fully paid,effectively play the basic function of taxation to organize fiscal revenue,promote the further deepening of tax collection and management reform,and promote the optimization of the tax business environment.This paper first sorts out and considers the current academic research results,basic theories and core concepts of tax compliance.Secondly,taking the tax compliance of enterprises in C District of W City as a specific empirical case,this paper expounds the factors affecting the tax compliance of enterprises from three perspectives by means of questionnaire survey and interview survey.First,the taxpayer ’s characteristics,including tax compliance costs,corporate tax compliance cognitive identity;second,the characteristics of tax authorities and tax policies,including tax system,tax service,collection and management environment,policy communication and other factors;third,the characteristics of the external environment,such as tax policy environment and tax facilities,taxpayer group norms,public opinion and so on.Thirdly,combined with the results of questionnaire survey and interview survey,some problems of enterprise tax compliance in C District of W City are obtained,such as insufficient timely declaration,low quality of declaration,untrue declaration data and inaccurate grasp of tax preferential policies.Finally,according to the influencing factors and specific problems,the countermeasures and suggestions for improving tax compliance are put forward from three aspects :taxpayer characteristics,tax authorities and tax policy characteristics,and external environmental characteristics.