Tax Service Research from the Perspective of Behavioral Economics
Behavioral economics,as a discipline integrating economics with psychology,sociology and other disciplines,making up for the shortcomings of traditional economics,explains taxpayers'tax non-compliance,and is of great significance in improving taxpayers'satisfaction and compliance.Through the field research,it is found that there are problems in tax service such as unreasonable design of tax system,the inadequacy of tax enforcement and the poor tax service,the insufficient ability to file tax returns and the poor tax awareness,and the poor assessment of tax satisfaction ect.And among them,the problems of tax service are analyzed from the perspective of behavioral economics.Suggestions are:optimize the design of the tax system,strengthen the tax administration according to the law and improve the quality and efficiency of the tax service,improve the taxpayers'tax awareness and tax capacity,and improve the assessment system of taxpayer satisfaction.
NETL
NSTL
万方数据
