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The Influences and Mechanism Analysis of the Efficiency of Tax Collection in China

Author: YangYuFeng
Tutor: TanTao
School: Nanjing Agricultural College
Course: Public Administration
Keywords: Tax Collection Efficiency Economic Growth Taxation Structure Taxation Management Pattern Taxation Law System
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 4
Quote: 0
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Abstract


The efficiency of tax collection increasing in recent years, but regional development is uneven. And comparing with the developed countries, there is still a wide gap between the objective facts. From both economic and institutional factors, this paper analyzes the impacts on the efficiency of tax collection, which will be useful to the improvement of the efficiency of tax collection.Around this goal, the paper first defines the concept and content of the efficiency of tax collection, and summarizes and concludes the domestic and foreign research. Then, taking the analysis of the taxation collection and management status as a starting point, the paper focuses on the impact of economic and institutional factors on the efficiency of tax collection. Economic factors from the following three aspects:first, the level of economic development on the efficiency of tax collection, and analyzing its influence on the development of the sources of revenue of the total amount and sources of revenue quality; second, the economic system mode selection impact on the efficiency of tax collection and comparative analysis of the impact of the planned economy and market economy system of tax collection efficiency; third, the industrial structure analysis of the impact on the efficiency of tax collection, that the industrial structure of the distribution of revenue sources and the regional economic structure of the sources of revenue impact.Institutional factors are mainly from the following four aspects:first, the impact of the fiscal and taxation system on the efficiency of tax collection, mainly reflected in two aspects of the fiscal and taxation systems distinction between local government and the respective tax authorities set; second, the tax and legal system on the impact of the efficiency of tax collection, analyzing the impact of the tax legislation and enforcement; the efficiency of tax collection, tax collection mode mainly refers to both tax collectors and taxpayers a different combination of form; fourth, the tax structure on the efficiency of tax collection impacts, including types of taxes constitute sources of revenue management, as well as macro tax burden.The results show that the improvement of the efficiency of tax collection provides a rich source of tax revenue from the economic development, but due to the differences in different regional industrial structure, economic base, and the pace of development led to the collection and management efficiency in the region, there is a larger gap. Relative to the decisive role of economic factors, the regulatory role of institutional factors should not be ignored. Fiscal and taxation system, improvement of the norms of the Tax Law, the adjustment of the tax collection mode, the tax structure of the efficiency of tax collection improvements will have a significant impact. Tax the legal system in China is not perfect, the Basic Law has not been introduced, and the current mode of tax collection also has many shortcomings, while the tax structure should be further improved.Finally, based on the results, the policy recommendations is as follows:local conditions, combined with the economic development of developing tax plan; improving the tax system, the tax department of organic complexes; strengthening tax and legal system, improving the tax system; reforming tax collection mode, improving tax collection and technology; strengthening tax consciousness, optimizing the tax environment.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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