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Study on the Correlation between Public Goods Provision and Tax Compliance

Author: LiShengWei
Tutor: YaoLinXiang
School: Jiangxi University of Finance
Course: Finance
Keywords: Public Goods Tax Compliance Contractual exchange relationships
CLC: F123
Type: Master's thesis
Year: 2010
Downloads: 120
Quote: 1
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Abstract


Since the reform and opening up in China, along with the rapid development of the economy and the government to provide public goods and public services have improved significantly, but there are still many problems, provide public goods such as the overall number of public goods to provide equalization insufficient, inefficient public goods, and so on. At the same time, the issue of tax compliance is not optimistic, the tax evaded scale has been showing a rising trend. Problem with tax compliance issues exist in the public goods provided real context, if we can believe that there is some inevitable link between public goods and tax compliance, public goods of a country's ability level will affect the country the degree of tax compliance?, correlation exists between the two, then, public goods is how the role of tax compliance, as well as its impact and how? writer It is with these questions, choose the public goods provided Tax Compliance as research direction, trying to provide public goods and tax compliance closely combined, opening up the new vision of the tax compliance research. In addition, the 2006 national economic and social development of the 11th Five-Year Plan \Therefore, we need to explore the relationship research equalization of public services at the heart of public goods and tax compliance, and from the point of view of public goods provided several policy recommendations to improve tax compliance. Thus, on the one hand, there is help to improve the degree of tax compliance, on the other hand, is conducive to the national equalization of basic public services goals. In this paper, the theory of public goods, tax compliance theory, as well as tax contract theory as the theoretical basis, the integrated use of a combination of qualitative and quantitative analysis of research methods, in-depth study of public goods provision and tax compliance correlation. The text is divided into five parts: the first part is the introduction. The paper introduces the research background and research significance, research status, content and methods of research papers that may exist innovation and inadequacies. The second part is the basis of the theory of public goods and tax compliance related research. Elaborated the theory of public goods, the theory of tax compliance, and they are both closely linked to the tax contract theory, laid the theoretical foundation for this study. The third part of the public goods and tax compliance related general analysis. First, the delivery of public goods and tax compliance correlation analysis, that the national public goods provided by the central place to provide regional public goods, and is conducive to the improvement in the level of tax compliance. Second, the fairness of public goods and tax compliance correlation analysis, that the fairness of public goods will help improve the level of tax compliance, and the effect of horizontal equity is greater than the vertical equity. Finally, the efficiency of public goods and tax compliance correlation analysis, that the high efficiency of the government to provide public goods conducive to the improvement in the level of tax compliance. The fourth part of the public goods and tax compliance empirical analysis of the correlation. Relevant data on the basis of 36 different countries around the world, a measurement of a country between public goods capacity index, and the size of the underground economy, the proportion of GDP to measure a country's level of tax compliance, the use of regression analysis both regression equation to more accurately explain the relationship between public goods and tax compliance. The fifth part is to improve tax compliance policy recommendations. Angle from the public goods on the basis of the foregoing conclusions, combined with China's basic national conditions, the proposed policy recommendations to promote the level of tax compliance, including: to play the role of local government in the provision of public goods, and vigorously promote the equalization of public services and improve government the efficiency of public goods.

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CLC: > Economic > The world economic profiles,economic history,economic geography > China's economy > National economic plan and its management
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