我国个人所得税税收遵从影响因素实证分析

本文通过对国内外有关税收遵从的研究进行综合述评的基础上,明确了个人所得税税收遵从的研究范围和思路;通过实证分析了纳税个体的纳税遵从意识、个人所得税的税制、税收执法情况及纳税个体的税收公平感等因素对税收遵从的影响。并从税收征管部门的角度,提出了完善个人所得税税制、减少征税成本的政策建议。

On the Tax Compliance Influence factors of Personal Income Tax in China

This paper,firstly through the domestic and international relevant tax compliance to the research on the basis of comprehensive review,has been clear about the personal income tax tax compliance research scope and ideas.Through the empirical analysis of the tax individual tax compliance consciousness,individual income tax system,tax law enforcement,and tax individual tax fairness etc factors on the influence of tax compliance.Finally,this paper stands in the Angle of tax collection and management department,and puts forward some suggestions as perfecting personal income tax system,and reducing the cost of tax policy suggestions.