發(fā)布時(shí)間：2018-10-05 07:46

【摘要】：近年來，納稅遵從逐步成為衡量一國(guó)稅制優(yōu)化程度、稅務(wù)管理績(jī)效的標(biāo)準(zhǔn)之一。納稅遵從理論已成為近年來我國(guó)學(xué)者研究稅收的前沿問題，并且不僅僅局限于經(jīng)濟(jì)學(xué)領(lǐng)域，還廣泛擴(kuò)展到心理學(xué)、社會(huì)學(xué)等各個(gè)方面。稅收遵從水平的高低意味著納稅人遵從稅收法制、履行納稅義務(wù)的程度。離開了納稅人的遵從，設(shè)計(jì)得再好的稅制也將形同虛設(shè)。因而努力確保稅收遵從也就成為稅收管理的根本目標(biāo)，也是本文研究納稅遵從的根本原因所在。納稅遵從是衡量一個(gè)國(guó)家稅收征納關(guān)系是否和諧的標(biāo)志之一，因此研究納稅遵從對(duì)于從根本上提高稅收征管的質(zhì)量和效率有著深遠(yuǎn)的意義。 本文先對(duì)納稅遵從與納稅不遵從、納稅遵從成本進(jìn)行了概念界定，介紹了納稅遵從的基本理論以及影響納稅遵從的因素，采用文獻(xiàn)研究法、問卷調(diào)查法和統(tǒng)計(jì)分析法，選取L市公民作為問卷調(diào)查對(duì)象，從稅收常識(shí)與政策、稅收制度、稅收服務(wù)、信息不對(duì)稱、納稅成本、社會(huì)心理、稅收獎(jiǎng)懲、政府公信力等八個(gè)方面設(shè)計(jì)調(diào)查問卷，，通過規(guī)范分析與實(shí)證分析相結(jié)合的方式，歸納總結(jié)出：納稅人個(gè)體特征、稅法體系不完善（從稅制和征管兩方面分析）、政治環(huán)境（政府公信力）、社會(huì)心理因素（稅負(fù)公平）是納稅遵從的影響因素，并以此找到提高納稅遵從的對(duì)策：培養(yǎng)納稅人的納稅意識(shí)；進(jìn)一步完善稅收制度；優(yōu)化稅收征管環(huán)境；合理用稅機(jī)制，提高政府公信力。
[Abstract]:In recent years, tax compliance has gradually become one of the standards to measure the degree of tax system optimization and tax administration performance. In recent years, the theory of tax compliance has become a frontier problem for Chinese scholars, not only in the field of economics, but also in psychology, sociology and so on. The level of tax compliance means the degree to which taxpayers comply with the tax system and fulfill their tax obligations. Without taxpayers' compliance, a well-designed tax system would be futile. Therefore, making great efforts to ensure tax compliance becomes the fundamental goal of tax administration, and is also the fundamental reason of the study of tax compliance in this paper. Tax compliance is one of the marks to measure the harmonious relationship between tax collection and collection in a country, so it is of great significance to study tax compliance to improve the quality and efficiency of tax collection and administration. This paper first defines the concept of tax compliance, tax non-compliance, tax compliance cost, introduces the basic theory of tax compliance and the factors affecting tax compliance, and adopts literature research, questionnaire survey and statistical analysis. The questionnaire is designed from the following eight aspects: common sense and policy of taxation, tax system, tax service, information asymmetry, tax cost, social psychology, tax reward and punishment, government credibility and so on. Through the combination of normative analysis and empirical analysis, summed up: taxpayer individual characteristics, The imperfect tax system (from the two aspects of tax system and tax collection), the political environment (the credibility of the government), the social psychological factors (fair tax burden) are the influencing factors of tax compliance. In order to find the countermeasures to improve the tax compliance, we should train the taxpayers' consciousness of paying taxes, further improve the tax system, optimize the environment of tax collection and management, use the tax mechanism reasonably, and improve the credibility of the government.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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本文編號(hào)：2252572