论税务机关征管、税制因素与纳税遵从

Research on the Relationship of the Features of Taxpayers and Taxation Compliance

纳税遵从也叫纳税人遵从或税收遵从,是指纳税人必须遵照并服从税法的规定来按期申报、按期足额缴税。税收遵从是依法治税的体现,只要存在税收,纳税人就必须要按税法规定来履行纳税义务。影响纳税人遵从行为的因素是多方面的,既有纳税人自身的因素,也有社会环境的因素,另外,税务人员本身的执法与服务水平、税务机关征管模式、税务机关的征管与处罚力度、税制简便程度等因素也影响着纳税遵从。

Taxation compliance could also be defined as taxpayer compliance or taxation collection compliance that means the taxpayer has to do tax return on time and pay sufficient tax. Taxation compliance is a manifestation of controlling tax by law, the taxpayers have to fulfill their obligations to pay tax according to the tax law when there is taxation. The factors that influence the taxpayers＇ compliance behaviors include both taxpayers and social environment, in addition, the law enforcement and service levels of tax staff, tax collection and management mode and punishment of taxing authorities and the convenience of taxation institution are the factor as well.