临沧市税收遵从的影响因素研究

A study of the factors influencing tax compliance in Lincang City

关于税收遵从问题的研究由来已久,文章从税收遵从的内涵展开探讨,深入临沧市进行调研,对临沧市税收遵从的影响因素进行分析,得出影响临沧市税收遵从的因素包括纳税人的个体特征、政府公共产品供给的完善程度、税收遵从成本、税制和税务机关的征收、稽查情况等。

Research on the problems of tax compliance has a long history. Based on an in-depth research in Lincang City, this paper discusses the connotations of tax compliance, and analyzes its influencing factors which include the taxpayer＇s individual characteristics, the levels of the government＇s supply of public products, the costs of tax compliance, the tax system and the imposition and auditing by the tax authorities.