Papers Category:Fiscal Levy Papers
- Tax Seminar Papers
Post Time:2007-12-19 10:48:00
Tax evasion is a violation of the provisions of the taxpayer an act would violate the law in serious cases. Tax evasion is a global problem, all countries would face. The difference is that the universality and severity of tax evasion are different. For a long time, China's tax system to soften the tax field there is disorder, serious damage to China's tax authority. The new system has started to establish the time, tax evasion is widespread, even to the extent of law is not responsible for the masses. At present, awareness of the taxpayer's tax laws than 10 years ago has increased the initial tax reform, but tax evasion and tax evasion, there is still 'the market'.
To clarify the above problems, first of all law-abiding taxpayers should be the factors that affect research, find out the factors that affect law-abiding taxpayers and other problems solved. The same as other social activities, people's tax activities have also been constrained and influenced by subjective and objective factors. This paper from the taxpayers, both psychological and environmental factors that affect law-abiding taxpayers to explore.
A psychological influence behavior
Different psychological factors that can promote or hinder people's taxes people pay taxes. Psychological factors that affect law-abiding taxpayers, mainly in the following areas:
(A) the needs of taxpayers
Psychology, believes that the momentum needs to be occurring. Various needs of the human need for survival is the lowest level of basic needs. The taxpayer's survival needs have been met, a great impact on their ability to comply with tax laws. When a tax activities endanger the existence conditions of the taxpayers, not law-abiding behavior is likely to occur. Groups of taxpayers are the survival needs. If the tax burden is too heavy, threatening the survival of enterprises, it will also encourage enterprises produce or long-term arrears of tax evasion motive.
The need for taxpayers to comply with tax laws would also produce catalytic role. The taxpayer had to respect their needs, will have on its reputation, status, recognition and other aspects of the community very seriously. When the company realized that in order to damage his reputation will pay less tax in exchange for more harm than good, they will take the initiative to enter the ranks of tax Shoufa Hu. Based on the needs of the enthusiasm generated by tax initiative should be actively protected and guidance.
(B) the attitude of taxpayers on tax revenue
Attitude of social psychological research, is in rem or a psychological tendency of people, including cognition, emotion and behavior, three kinds of ingredients. Cognition is that people form a certain attitude of an object-based, often engendered an obsession. The role of emotions right attitude is also great, can be said that the attitude of being rooted in the emotions. The cognitive and affective attitude under the influence can be transformed into action, such as those who do not like that cold. Taxpayers of the tax with the tax authorities is often the attitude of their staff's attitude closely linked. Probably because of tax aversion and thus resented the tax personnel. In turn, may also be due to individual tax officers or dissatisfied with their practices to the conduct of their official duties are not actively cooperate with. Levied for the two sides of the conflict, often also have the attitude of the tax officers factors. In Beijing in the past have occurred for a few dollars a bicycle tax tax resistance and violent incidents, reason with attitude. To taxpayers and tax collectors sometimes with prejudice, as some articles have pointed out, that some tax officials in the past often added to the taxpayer as to prevent those who commit tax evasion, this starting point itself is wrong. If levied for both sides to eliminate prejudices and adopt the right attitude, levied for the two sides of the conflict may be reduced or even avoided.
The attitude of taxpayers a greater impact on the law-abiding behavior. From our present condition, there are still many taxpayers, the attitude of the tax is not very correct. Data show that: the taxpayer to use 'proactive' attitude of many people, to use 'resist' the attitude of people who rarely, most people are in an intermediate state, mainly 'negative watch': can we not pay taxes do not payment, so that payment and then pay.
(C) the taxpayer's understanding of tax
People's understanding of tax includes two aspects: first, understanding of the significance of tax. This is a higher level of rational knowledge, for the formation of people's values, a greater impact. The formation of the correct tax value judgments are conducive to stimulating the enthusiasm of people to take the initiative to pay taxes. Second, awareness of the content of tax. Including tax laws and tax procedures for the entity the contents of the contents of awareness.
Most of our taxpayers, the lack of a correct understanding of the tax on these two aspects of knowledge about the existence of serious flaws. Many people do not realize that the law, paying taxes is the 'buy''public goods', in this particular contractual relationship which, it should fulfill their obligations: taxes, or are not entitled to the Government's 'public goods'. Some people are ignorant and illegal, some are unclear about the tax procedures, some of the provisions are unclear about the tax entities, more people act against tax evasion and legal consequences that may arise from the lack of a clear understanding. It is worth mentioning is. Understanding of the taxpayer for the formation of tax revenue, the tax officers often play an important role.
In fact, the objective social and environmental impact of human behavior is often more a person's behavior are carried out under a certain environment. Similarly, the taxpayer's behavior would also be from outside the impact of various factors, a good social environment can encourage the majority of taxpayers to comply with tax law. Reposted elsewhere in the paper for free download http://eng.hi138.com
Second, the social environment
The social environment is a complex system in which social pressures, traditional culture, rule of law to the effect on the behavior of taxpayers the most significant.
Social pressure on people's behavior plays a direct impact. Among a variety of social pressure, group pressure and public opinion pressure, the greatest influence. When a person in a group at odds with the majority of people, we will feel the group pressure, and sometimes this pressure is very large, even forcing him against his will to make exactly the opposite behavior. Public opinion is the people on the contentious issues of common concern, the sum of the majority opinion, which is commonly known as 'public opinion'. Public opinion is a powerful social pressures. Condemned by public opinion of those individuals will feel besieged on all sides, it may be forced to abandon their original intentions.
Social pressure to act for the taxpayer, may play a positive role, but also may play a negative role. A taxpayer may have in this do not want to pay taxes, but had no choice but to see people have to pay to go. And vice versa. A taxpayer originally intended to take the initiative to pay taxes, see no one echoed, for fear of people say that they 'false positive', also were dropped.
Traditional culture on the impact of human behavior is deeply rooted. When the current legal and moral tradition and traditional customs are in conflict, people tend to be more inclined to follow traditional norms rather than legal norms. Legal standards and ethics, customs, habits, social norms often inconsistent. In a national legal norms is only one, while others can have a variety of social norms are. People's attitude towards tax laws are often more affected by other social norms.
China's traditional culture on the one human nature
is good and as expensive, tolerance first, emphasis on light profit justice, 'Junchen sons' and other concepts, still deeply affected us. In such a cultural tradition of the Chinese people under the influence of the formation of personality (personality) characteristics showed more moderate, easy-going, introversion, humility, obedience is more than Westerners, with fewer anti-social psychology of people, unwilling to more people of different masses. In a sense, awakened the Chinese people's 'democracy' consciousness, 'rights' consciousness than asking people to 'follow' more difficult. So, why are there so many taxpayers do not comply with tax laws? The reason is mainly the founding of new China, long-term there is no tax, the tax has nothing to do with the public, the 20th century emerged 50 years 'non-tax theory of' a great impact on people, the current tax laws and the people have formed the habit of it different, and therefore can not adapt to the concept, the concept of weak tax, coupled with poor knowledge of tax laws, etc., these are the factors that led to non-compliance.
Third, to improve compliance with tax laws need to work together
Through the above analysis we can see that taxpayers can comply with tax laws, to comply with how well will depend on many factors, the formation of force. These forces from their own, such as the inner pressure (conscience, values), by the need to develop power; from the outside world, such as social pressure (group, pressure of public opinion), the force of law. When people of legal values, and morality in line with the legal requirements, they will pay taxes to take conscious action. When the group norms in line with the legal norms, the vast majority of people will comply with tax laws. When people develop a habit of paying taxes, in the role of inertia, so long as there is no serious interference of other factors, tax declarations on time will form a repeating spontaneous behavior. From another perspective, if a taxpayer does not form a tax payment habits, non-compliance with tax laws, without conscience condemned, there is no social pressure, legal sanctions against violations of tax laws, then some of its own needs are not met and the formation of tax evasion , tax motives will be inflated, the result would be that there is no practical action to comply with tax laws.
Thus, self-awareness, inertia, mandatory compliance with tax laws is to promote people to the three forces.
Consciousness mainly from the taxpayer's proper values. Tax consciousness can be transformed into a positive for taxpayers willing to pay taxes practical action. To awaken people's awareness of tax, to pay taxes for all regarded as a conscious action, it is an ideal state. In the social transition, because of the benefits-driven, survival needs were not met, people's view of the legal concept of the tax falls far short of the requirements of the existence of other factors, to the formation of tax-consciousness has created a significant obstacle. Should be strongly inspired by the consciousness of people to pay taxes. A liberal tax environment conducive to stimulating such conscientiousness. However, due to many factors that hinder law-abiding taxpayers, the existence of consciousness can not simply rely on the taxpayer. People even set the correct values and tax revenue may also be due to the impact of certain factors outside our consciousness does not become conscious of the pressure groups mentioned above may be forced to choose 'Suida Liu', not active tax.
Inertia is that people develop long-term tax generated by a force habit. In the role of inertia, the tax has become a part of life. When tax time comes, people will automatically pay taxes honestly declare taken for granted. However, the formation of custom taxes, will take a long time, not what can be done overnight.
Mandatory is a kind of outside force, which includes representatives from the coercive power of social norms and other social pressures, including a mandatory legal norms, the role of dominant. Coercive force of law is to promote people's strong backing to comply with tax laws is essential. Tax Legal System 'softening', the other more prominent role of social pressures impede the power of people to obey the tax laws will always prevail. Need to explain is: two kinds of social pressure can produce exactly the opposite direction of the force, one is to promote compliance with tax laws of force; the other is the power of hindering compliance with tax laws.
The above-mentioned three forces not only complement each other, they form a complementary relationship. When the consciousness, the power of inertia, when a strong, mandatory without the need to strengthen; as consciousness, lack of inertia, the coercive measures should be appropriately strengthened.
Reposted elsewhere in the paper for free download http://eng.hi138.com