Porcelain Publishing / SPR / Volume 7 / Issue 1 / 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

Yiyi Huang1
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1 Yueqing Tax Bureau of the State Taxation Administration, Wenzhou 325000, China
© Invalid date by the Author(s). This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License ( https://creativecommons.org/licenses/by/4.0/ )
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.

Keywords
Tax compliance; Influencing factors; Taxpayers; Tax authorities
References

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[10]Zhu M,2017, Analysis of Influencing Factors of Tax Compliance and Its Countermeasures. Contemporary Economics,(20):132–133.

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Social Policy Review, Electronic ISSN: 2753-5231 Print ISSN: 2515-4710, Published by Porcelain Publishing