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Economic Psychology tax compliance behavior

Author: ChenYong
Tutor: ChenXiaoYuan；FuSongMao
School: Fudan University
Course: MPA
Keywords: Tax Compliance Van Raaij model personal income tax potential tax compliance
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 591
Quote: 3
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Abstract


Tax compliance indicates that taxpayers are obligated to pay the taxes in the light of Tax laws and regulations concerned. From the viewpoint of Economic Psychology, tax compliance is mainly composed of internal motives (for example, taxpaying conscience and tax knowledge) and external motives (for instance, taxing and management, and legal and institutional condition ); interacting with those motives and other factors, The behavior of tax compliance has occurred, which represents subjective tax compliance and objective tax compliance. Basing on the Van Raaij model, the paper has analyzed and examined the key factors that have a great effect on the tax compliance. The conscience of tax conditions, under the influence of both the subjective tax compliance and the objective, has constituted a more stable ratio of potential tax compliance, which is the critical point of the analysis of tax compliance as well.According to the examination of voluntary compliance level(VCL), the concept of Potential Tax Compliance has been proposed in the paper, which refers to the taxpayers commit themselves to voluntarily obeying the tax laws and management on the evaluation of self tax burden level and their corresponding rights. We can set Potential tax compliance ratio to signifythe level of the taxpayers’ potential tax compliance. The ratio is ansubjective indicator which represents by Excepted Tax Burden Ratio to Legal Tax Burden Ratio. Potential tax compliance ratio would be a view available of examining the conscience of subjective tax compliance and the implication of individual behavior of tax compliance.Through comprehensive analysis of the case concerning the tax compliance of personal income tax, the paper has claimed that it is possible to advance and perfect the institutional condition and social ideology on individual tax compliance from viewpoint of building of tax laws and regulations, constructing of tax capacity and improving on social and institutional conditions. Put it simply, in order to raise the rateof taxpayers’ tax compliance, firstly, the law-making regarding taxshould be enforced and the conditions of tax law involved should be advanced; secondly, psychological disparity between the taxpayers and the government must be narrowed, and public policy making systems should be set up focusing on equity, efficiency and democracy so as to fostertaxpayers’ tax conscience of equating the right with the obligation;thirdly, great efforts should be made to monitor and supervise the information of tax resources, and at the same time to strengthen the authority of tax inspection.

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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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