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To Improve Taxation Service System by the Degree of Taxation Compliance Theory

Author: ZhuYuanFen
Tutor: ZhangWenFang
School: South China University of Technology
Course: Public Administration
Keywords: tax service system degree of tax compliance degree of tax satisfaciton
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 53
Quote: 0
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Abstract


Taxation shows the contract relationship between government and citizen. They pay taxto the government, from which they buy service at the meanwhile. This action is regarded asunalterable principles, in other words, it is governments’responsibility to provide services toour citizen. The IMF compares taxation administration as a pyramid, the foundation of whichis to provide services to the tax payers. On this foundation, the affairs of handling declaration,taxation inspection, investigation tax evasion, lawful responsibility inquisition etc., come oneafter another. All of them are narrowed the range gradually, and concentrated finally.Therefore, Taxation Service System is the first link of the contact between tax collectors andpayers. It is a must to be the most foundational section.As the deepening reform and open up in China, and Socialist Marketing Economy beingconstructed, State Taxation Administration Department has established the TaxationAdministration Pattern, of which on the foundation of tax declaration and serviceoptimization. Based on the internet, Taxation Administration Departments mainly focus onconcentrated collection and stressed on inspection. Meanwhile, at the aspects of taxationservices, administrators all over the country have beneficial attempts and gained certaineffects. But it still has great difference from the real situation. Such as: rights of tax payers areignored; laws to protect payers’rights still need to be fulfilled; the faithful system is notperfect; people lack of concept to pay tax honestly; taxation service is not based on people’sneeds; the service system doesn’t run effectively and perfectly; information system lack ofefficiency and can’t meet the needs of tax payers; the business of tax agency is waited to bedeveloped.This article is going to analyze the constructive situation, existing problems and reasonswith the Degree of Taxation Compliance Theory. Taking the result of the third partysatisfaction of Guangzhou Taxation Bureau as example, the author tries to providesuggestions to improve the Taxation Service System as following: Tax payers should be thecenter of modern Taxation Service System. Beginning with the actual demand of tax payers,with the target of improvement of their taxation compliance and satisfaction, theadministration department should start with guidance, operation, and supporting aspects, so asto build up 4 key sections as demanding administration, communication construction, flowimprovement and effect evaluation. As a result, a set of all members, all process and allposition of Taxation Service System should be set up finally.

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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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