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Chengdu City tax compliance cost research

Author: ZhangDanMei
Tutor: XueXiaoDong
School: University of Electronic Science and Technology
Course: Public Administration
Keywords: tax compliance tax compliance costs tax service
CLC: F812.42
Type: Master's thesis
Year: 2012
Downloads: 114
Quote: 0
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Abstract


Tax compliance costs is the extra expenses that incurs when the taxpayers obeythe tax regulation to pay the taxes. Tax compliance costs is highly related to thetaxpayers, for having it will reduce the taxpayers’ business revenue. And this costs hasa negative impact on collecting the taxes as the taxpayers might not willing to pay thetax when having to pay the costs. In the mid1980s’, as the movement of the taxpayers’rights, to protect the taxpayers’ rights became more and more important. Taxcompliance costs, which is the significant factor of influencing the taxpayers’ rights,had been paid more attention by the western country’s tax officers, expertise andscholars. They did a lot of researches on tax compliance costs during these years.However, in China, the study of the tax compliance costs is still at the initial level, thatwe have more theoretical study but few case study. This paper is based on the data,using both the theoretical method and case study to exam the tax compliance costs inChengdu, and try to find the way to reduce this costs in order to protect the taxpayers’rights, also to raise the taxpayers’ willingness of paying the tax. In China, the modernmanagement theory are seldom used by the expertise and scholars to guide the research.So the innovation of this paper is to try to enrich the theory of tax compliance cost byusing the new public management and public service theory during the tax compliancecosts study, and to find a way to minimize the tax compliance costs in Chengduthrough reviewing the tax service and taxpayers’ rights protection.This dissertation, based on the western country’s tax compliance cost theory andestimates experience, tries to do some calculations of tax compliance costs abouttaxpayers in Chengdu (including tax compliance total cost, total income and net costs),and according to the results comes up with the methods to reduce the tax compliancecost. This paper has four parts. Firstly, introduces the reason why choosing this topicand the literature relating to this topic. Secondly, introduce the major theories of taxcompliance costs, new public management and pubic service. Thirdly, introduces thetax environment of Chengdu from taxation polices, management environment and society aspects. Fourthly, brings forward the calculation formula by using the researchcase. Got188valid data of tax compliance costs through choosing250taxpayersrandomly from tax system of Chengdu. Then using these data to run the analysis oftotal costs, cost for different kinds of taxpayers and cost structure. Finally, combiningthe theory with the practical experience, finds the ways to minimise the tax compliancecosts in Chengdu in four aspects, such as improving the tax service system includingboth the regulation and computer, completing the taxpayers’ rights protection systemand finding the suitable person to support these system.

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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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