本文選題：納稅遵從 + 稅收制度��； 參考：《山東大學(xué)》2015年碩士論文

【摘要】：改革開放以來,我國經(jīng)濟(jì)飛速發(fā)展,稅收收入規(guī)模也有了大幅度的增長,與此同時(shí),偷稅漏稅現(xiàn)象也在不斷增加,稅收流失的數(shù)目非常驚人。雖然國家一直致力于完善稅收征管體制,優(yōu)化納稅服務(wù),加大稅收宣傳和稅收稽查的力度,構(gòu)建和諧的稅收環(huán)境,但由于稅收制度、服務(wù)機(jī)制、文化理念和稅收程序等各方面的原因,偷逃騙稅等納稅不遵從現(xiàn)象現(xiàn)象仍很嚴(yán)重,我國的納稅遵從度距法國政治家科爾伯特說的“稅收是拔最多的鵝毛,聽最少的鵝叫�！边�距離很遠(yuǎn)。但稅收是一個(gè)國家取得財(cái)政收入和調(diào)控經(jīng)濟(jì)不可或缺的工具和手段,稅收遵從的程度直接影響稅收目標(biāo)的實(shí)現(xiàn),進(jìn)而影響到整個(gè)國家的發(fā)展大局。目前,國內(nèi)對納稅遵從的研究還處在起步階段,研究的深度和廣度還不夠。國內(nèi)學(xué)者對納稅遵從的研究大多是對國外納稅遵從經(jīng)驗(yàn)的總結(jié),缺乏深入的理論分析,視角也比較窄,沒有形成系統(tǒng)的體系。本文通過把我國現(xiàn)實(shí)環(huán)境作為基礎(chǔ)來對稅收遵從進(jìn)行研究分析,將視角不僅僅放在稅務(wù)機(jī)關(guān)本身,還加入對整個(gè)國家的經(jīng)濟(jì)、政治因素的分析,希望能夠?qū)⒏嗟馁Y源用于納稅人公共產(chǎn)品的服務(wù),增加整個(gè)社會的福利；安排設(shè)計(jì)更合理的稅收制度,減少稅收管理成本和稅收流失,減少征納雙方不應(yīng)存在的矛盾；改變過去強(qiáng)調(diào)行政權(quán)而相對忽視納稅人權(quán)利的狀況,提高納稅人的在征納關(guān)系中的地位,使納稅人更自覺自愿地去繳稅納稅。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly, and the scale of tax revenue has also increased by a large margin. At the same time, the phenomenon of tax evasion is also increasing, and the amount of tax loss is very amazing. Although the country has been working to improve the tax collection and management system, optimize tax services, increase tax publicity and tax inspection, and build a harmonious tax environment, due to the tax system, the service mechanism, Cultural ideas and tax procedures, and other reasons, tax evasion and tax fraud such as tax non-compliance is still very serious, our tax compliance from French politician Colbert said, "tax is the most goose hair, heard the fewest goose bark." It's a long way off. However, tax is an indispensable tool and means for a country to obtain fiscal revenue and adjust and control the economy. The degree of tax compliance directly affects the realization of the tax revenue goal, and then affects the overall situation of the development of the whole country. At present, the domestic research on tax compliance is still in the initial stage, the depth and breadth of the research is not enough. Domestic scholars' research on tax compliance is mostly a summary of foreign tax compliance experience, lacking of in-depth theoretical analysis and a narrow perspective, without a systematic system. Based on the reality of our country, this paper studies and analyzes the tax compliance, not only in the tax authorities themselves, but also in the analysis of the economic and political factors of the whole country. It is hoped that more resources can be used to serve taxpayers' public goods and increase the welfare of the whole society, and that a more reasonable tax system can be designed to reduce the cost of tax administration and the loss of tax revenue, and to reduce the contradiction that should not exist between the two sides. It is necessary to change the situation in which the administrative power is emphasized in the past and the taxpayer's rights are ignored, and the status of the taxpayer in the relationship of levy and payment is improved, so that the taxpayer can pay tax voluntarily and voluntarily.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F812.42

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