| 其他摘要 | Individual income tax policy has major changees in rescent two years. China reformed the individual income tax law in 2018, the tax authorities of China issued an individual income tax return application. Individual taxpayers can fill special additional deductions in 2019. China first open Individual income tax final settlement and payment in the history, about 120 million taxpayers need to declare final settlement and payment themselves.These reforms and changes bring new requirements for the tax authorities. Do individual taxpayers follow the new rules? What factors affect tax compliance? Specially, does the new tax software provide a positive contribution? These problems have not been research in China, which is exactly what this study wants to preliminarily explore.This study around the personal tax compliance problem, first of all, we reviewed the related literatures about tax compliance, to clarify the concept of tax compliance, mainly including the standard economic model, the slippery slope framework, theory of planned behavior, technology acceptance model, and the preliminary clarify the key factors to influence tax compliance. Then, we interviewed several tax experts, further understood the basic characteristics of individual tax compliance under the new situation, the behavior of individual tax non-compliance, influencing factors and ways to improve tax compliance. In addition, we have learned how experts view the negative impact of non-compliance on national revenue and social integrity. Last, we developed a questionnaire to measure compliance behavior and its influencing factors. The taxpayer's tax compliance (non-compliance) behavior is measured through 5 specific tax payment scenarios that can be operated in the personal income tax APP. We also measured influencing factors of tax compliance. Through large-scale questionnaire survey (n = 628), we further studied the performance and influencing factors of individual tax compliance. We use correlation analysis and hierarchical linear regression analysis, found that tax compliance with "perceived social norms (tax compliance with others)", " game palying with tax ", " economic influences " significant positive correlation, and " tax authorities power to perceive ", " tax self-efficacy ", "age" significant negative correlation. We found the overall explanatory power of the model is about 55%, indicating that several factors proved have relatively important overall predictive tax compliance behavior.We further discussed the theoretical and practical significance of the discovery, and suggests that the tax authorities promote management ability, with the help of a tax APP, improve the ability of taxpayers to pay taxes, strengthen taxpayer to tax authorities trust, strengthen taxpayer perceived power of the tax authority, and through the propaganda to build with the overall social norms, so as to further improve the level of taxpayers tax compliance. |
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