摘要
自从税收出现以来，纳税不遵从的现象也应运而生，就像是某些学者所说的，“有三件事情在人的一生中是确定的：税收、死亡以及人类为逃避死亡、税收而努力做出的事情”.因此，纳税不遵从的现象在世界各个国家都是普遍存在的。西方国家由于制定了较为完备的税收法律，惩罚措施也较为严厉，所以，纳税不遵从现象较我国有很大的改善。而我国由于税收征管法还有待进一步发展，所以纳税不遵从现象尤为突出。
税收流失现象在各个国家表现都很突出，纳税遵从在解决税收流失方面具有十分重要的意义。世界各个国家都对税收遵从现象给与了高度的重视，国家税收征纳关系和谐是由许多方面相互作用引起的，纳税遵从在里面起了相当重要的作用，而且由于纳税不遵从引起的税负不公平现象也引起了广泛的关注。因此，纳税遵从现象对于提高税收征管质量和效率有着重要的意义。
同时，我国的个人所得税是实行的分类分项所得税制，而国外发达国家（例如美国）的个人所得税实行的是综合所得税制。所以，在税制的设计结构上存在很大的差异，我们应该结合我国的实际国情，通过对我国个人所得税税制的研究，以及影响纳税遵从的因素入手，对个人所得税纳税遵从进行分析。
本文共分为六大部分：
第一部分是文章的第一章。该部分首先介绍了本文的研究意义和背景，接着回顾了国内外相关研究文献，然后阐明了文章的研究思路和方法。之后指出文章可能的创新点及存在的不足之处。
第二部分是文章的第二章。首先对相关概念进行了界定，然后阐述了纳税遵从理论的理论基础，主要包括预期效用理论、前景理论、新公共管理理论、博弈理论等。通过对这些理论的分析，可以看出提高我国的纳税遵从是可行的。
第三部分是文章的第三章，是本研究的实证分析部分。第三章首先是对博弈论的基本理论进行了简要的介绍，通过对基本理论的介绍引出本文所要介绍的纳税人和税务机关的博弈问题，进而通过建立纳税人之间的博弈模型，以及税务机关之间的博弈模型，为后面的理论分析提供了实证分析。
第四部分主要是文章的第四章，这一部分主要是讲述的我国的个人所得税纳税遵从的现状以及所出现的问题，同时，在本章中，做了一个小的问卷调查，对济南市几个事业单位和个体工商户进行了对个人所得税纳税遵从方面的问卷调查。
第五部分是文章的第五章，这一部分主要是借鉴国外纳税遵从的经验，通过借鉴国外的经验总结我国提高纳税遵从的方法和经验。这一部分主要是借鉴了荷兰、美国、澳大利亚和日本的经验，通过分析这三个国家的经验，得出我国在提高纳税遵从的时候应该着重从完善纳税信用体系、提高纳税人的纳税意识以及完善社会中介咨询机构，从而为我国提高纳税遵从问题提供了借鉴。
第六部分是文章的第六章。这一部分通过前面的实证分析以及国外的经验借鉴，得出了提高我国纳税遵从的政策建议。主要从完善我国的税收制度、提高我国的税收征管水平、提高公民的纳税意识、优化我国的纳税环境以及发展社会中介咨询机构的力量等五个方面提出切实可行的建议。
关键词：纳税遵从 税收制度 影响因素 建议措施
ABSTRACT
Since the tax policy, the emergence of the phenomenon of tax non-compliance cameinto being, as some scholars said, “people in life have three things is certain: death , taxesand made human to escape death, tax effort”. Therefore, tax non-compliance of thephenomenon is widespread in many countries in the world. Western countries due toestablishing a more complete tax law, punitive measures is more serious, therefore, taxnon-compliance is in China has been greatly improved. And because our country law oftax collection and management and further development, so the phenomenon of taxnon-compliance is particularly prominent.
Tax compliance is of great significance to solve the revenue loss phenomenon. Allcountries in the world on tax compliance is given great attention, tax compliance is notonly the symbol of the national taxation relationship is harmonious, but also because oftax non-compliance caused by the unfair tax burden phenomenon has arousedwidespread concern. Therefore, tax compliance is to improve the quality and efficiencyof tax collection and management has important significance.
At the same time , we also should be noted that the personal income tax is theincome tax system , and the personal income tax system is a classification of thebreakdown of the income tax system .So, there is a big difference in the design of thestructure of tax system, we should combine the actual conditions of our country, throughthe study of China's personal income tax system, tax compliance and influence factors,analysis of the personal income tax compliance.
This paper is divided into five parts:
The first part is the first two chapters of the article. The first part introduces thebackground and significance of the present research, and then reviewed the relevantresearch literature at home and abroad, and then illustrates the research ideas andmethods. The second chapter first defines the related concepts, and then expounds thetheoretical foundation of the theory of tax compliance, including the expected utilitytheory, prospect theory, new public management theory, game theory. Through theanalysis of these theories, can be seen to improve China's tax compliance isfeasible .Then points out the possible innovations and deficiencies.
The second part is the third chapter, is the empirical analysis part of this research.
The third chapter is the basic theory of game theory is introduced, based on the basictheories of introduces game problems in this paper will introduce the taxpayers and taxauthorities, and by establishing the game model between taxpayers and tax authorities,game model, provides an empirical analysis for the theoretical analysis.
The third part is the fourth chapter of the article, at the same time, this part is mainlyabout the status quo of China's personal income tax compliance and problems, appears,in this chapter, did a small survey, to the Ji'nan city several institutions and individualindustrial and commercial households conducted surveys on the personal income taxcompliance.
The forth part is the fifth chapter of the article, this part is mainly to foreign taxcompliance experience, by drawing on foreign experience to improve the methods andexperience of tax compliance in china. This part is mainly from the Holland, the UnitedStates of America, Australia and Japan's experience, through the analysis of theexperiences of these three countries, come to our country in raising the tax complianceshould be from a focus on improving the tax credit system, improve the awareness to paytax and improve the dielectric consulting institutions in society, so as to provide areference for China to raise tax compliance issues.
The fifth part is the sixth chapter of the article. In this part, through the empiricalanalysis of the front and the foreign experience for reference, those improve China's taxcompliance policy recommendations. Mainly from the perfect tax system, improve ourChina's tax collection and management level, improve the citizen's awareness of taxpaying, the optimization of China's tax environment and the development of socialintermediary advisory body strength so as to put forward the feasible suggestion in fiveaspects.
Keywords: Tax compliance Tax system Influence factors Suggestions and measure
目录
第一章：绪论
1.1 研究背景及研究意义
1.1.1 研究背景
1.1.2 研究意义
1.2 国内外研究综述
1.2.1 国外研究综述
1.2.2 国内研究综述
1.3 研究思路和方法
1.3.1 本文的研究思路
1.3.2 本文的研究方法
1.4 创新点和不足
1.4.1 本文的几点创新之处
1.4.2 文章存在的不足
第二章 个人所得税纳税遵从的相关概念及理论基础
2.1 相关概念
2.1.1 纳税遵从
2.1.2 纳税不遵从
2.2 理论基础
2.2.1 预期效用理论
2.2.2 前景理论
2.2.3 新公共管理理论
2.2.4 博弈理论
第三章 我国个人所得税纳税遵从相关利益主体博弈论分析
3.1 纳税人之间的博弈
3.2 纳税人与税务机关的博弈
第四章 我国个人所得税纳税遵从现状和问题分析
4.1 我国个人所得税纳税遵从现状
4.1.1 个人所得税税收流失现象严重
4.1.2 我国个人所得税纳税遵从度不高
4.2 我国个人所得税纳税遵从存在的问题
4.2.1 我国个人所得税税收制度设计不甚合理
4.2.2 我国个人所得税征管水平较低
4.2.3 我国公民个人所得税纳税意识淡薄
4.2.4 我国个人所得税纳税环境有待提高
4.2.5 我国税务师事务所中介力量发展薄弱
4.3 济南市个人所得税纳税遵从的调查分析
第五章 国外个人所得税纳税遵从成功实践及经验教训
5.1 国外纳税遵从较高的实践经验
5.1.1 荷兰的公民纳税遵从
5.1.2 美国公民的纳税遵从
5.1.3 澳大利亚公民的纳税遵从
5.1.4 日本公民的纳税遵从
5.2 有益的经验启示
第六章 提高我国个人所得税纳税遵从的政策建议
6.1 完善我国的税收制度
6.1.1 实行综合所得税为主，分类所得税为辅的混合所得税模式
6.1.2 实行家庭为单位的个人所得税纳税模式
6.1.3 优化税率结构
6.2 提高我国的税收征管水平
6.2.1 提高税务机关的合理、合法的征税意识
6.2.2 大力推进信息化收税、管税和治税
6.3 提高我国公民的纳税意识
6.3.1 纳税人自身角度纳税意识的提升
6.3.3 政府财政支出的透明度促进纳税人纳税意识的提升
6.4 优化我国的纳税环境
6.4.1 建立和完善个人的税务信誉机制
6.4.2 税务人员注重服务理念
6.4.3 注重社会舆论的压力
6.5 加强税务中介的沟通桥梁作用
6.5.1 国家应支持税务中介机构的发展
6.5.2 培养税务代理机构的专业型人才
6.5.3 税务代理机构应注重自身的发展
参考文献
致谢
