Research on the Influencing Factors of Tax Compliance of Taxpayers: Taking Yueqing city, Zhejiang province as an Example

Yiyi Huang

doi:10.47297/wspsprwWSP2515-471001.20230701

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Research on the Influencing Factors of Tax Compliance of Taxpayers: Taking Yueqing city, Zhejiang province as an Example

7卷第1期

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Research on the Influencing Factors of Tax Compliance of Taxpayers: Taking Yueqing city, Zhejiang province as an Example
Research on the Influencing Factors of Tax Compliance of Taxpayers: Taking Yueqing city, Zhejiang province as an Example
Yueqing Tax Bureau of the State Taxation Administration, Wenzhou 325000, China
2023年7卷第1期页码：5-19
纸质出版日期： 2023-06-30 ，
DOI：10.47297/wspsprwWSP2515-471001.20230701
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(2023). Research on the Influencing Factors of Tax Compliance of Taxpayers: Taking Yueqing city, Zhejiang province as an Example. 社会政策评论, 7(1), 5-19.

Huang Yiyi.Research on the Influencing Factors of Tax Compliance of Taxpayers: Taking Yueqing city, Zhejiang province as an Example[J].Social Policy Review,2023,07(01):5-19.
(2023). Research on the Influencing Factors of Tax Compliance of Taxpayers: Taking Yueqing city, Zhejiang province as an Example. 社会政策评论, 7(1), 5-19. DOI： 10.47297/wspsprwWSP2515-471001.20230701.

Huang Yiyi.Research on the Influencing Factors of Tax Compliance of Taxpayers: Taking Yueqing city, Zhejiang province as an Example[J].Social Policy Review,2023,07(01):5-19. DOI： 10.47297/wspsprwWSP2515-471001.20230701.

摘要

Abstract

Taxation is the main source of national fiscal revenue

and the level of tax compliance of taxpayers directly affects the severity of national tax loss. Therefore

how to improve taxpayers' tax compliance has become a key research topic for governments around the world. This paper comprehensively uses a research method combining theoretical and empirical analyses to explore tax compliance behavior. It first derives influencing factors from a theoretical level

then designs a survey questionnaire based on this to conduct field research

and uses relevant statistical methods to empirically derive the main factors that affect taxpayers' tax compliance. Furthermore

it proposes targeted improvement suggestions and measures

aiming to provide a certain basis and reference for promoting the improvement of taxpayers' tax compliance.

关键词

Keywords

Tax complianceInfluencing factorsTaxpayersTax authorities

references

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