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Tax Compliance Research from the Perspective of Tax Culture

Author: LvJingYi
Tutor: LiaoJiaQin
School: Jinan University
Course: Finance
Keywords: Tax culture hierarchical tax culture tax compliance
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 88
Quote: 1
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Abstract


Taxation is the main source of fiscal revenue. However, the phenomenon of tax noncompliance became increasingly serious according to the practice situations of taxation in our country in the past few decades. Doubtlessly, the behavior of tax noncompliance would lead to tax losing directly and reduce fiscal revenue ultimately. Therefore, how to plug tax loophole, reduce tax losing and raise the degree of tax compliance are our first priorities in the field of taxation.Though many present researches are merely base on the methodology of compulsory means, for instance, tax law, tax system, tax collection and management level and so on, such law-based methodology could only scratch the surface of the problem. In my opinion, a series of tax noncompliance behaviors is generated from our present tax system. Meanwhile, the conflict between economic development and imperfect tax culture also give rise to it. So, it is necessary to bring in the concept of’tax culture’if we want to solve the problem of tax noncompliance fundamentally. As an old going said’Keep good men company and you shall be of the number’, by establishing a sound tax culture atmosphere, the cultural concept of the taxpayer could be influenced and change imperceptibly when they get themselves involved into it. Furthermore, human-oriented value is important in bringing human being’s personal subjective initiative into full play. Shifting from disciplined by others to self-discipline, from heteronomy to autonomy, would eventually make the tax compliance a conscious behavior of taxpayer.After defining tax culture and tax compliance, this essay continues to analyze the internal relations between them from two perspectives. One is the tax compliance behavior form different tax culture in different historical periods. The other is the features of tax compliance behavior in Eastern and Western cultural background. Lastly, it would come up with some measures refer to the way to raise the degree of tax compliance in a sound tax culture 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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