Influencing Factors of Taxpayers’ Tax Compliance in the Perspective of Government Governance

Abstract

At present, government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals, stimulating the vitality of the society, as well as improving the equal consultation between citizens and governments under the guidance of the governance spirit. Especially in the process of transformation of the industrial society, significant changes have taken place in government governance modes. The government plays important roles in the democratic society to form clear theoretical frameworks in view of their understanding towards the modernization of government governance. With significant development of information technology, existing modes of social and economic developments had transformed in addition to profound social changes. These developments would affect the research on government governance. In the perspective of government governance, it is of great significance to explore its role in the influence towards tax compliance especially under the current system and mechanism to create an excellent tax compliance spirit. From existing research, the main aspects used in measuring government governance are the openness of government affairs, social justice, and individuals’ understanding of the tax law. With existing research, 201 survey questionnaires of the subjects, validity analysis, descriptive statistics analysis, correlation analysis, regression analysis, and other methods, this study made bold assumptions on the relationship between government governance and tax compliance. The conclusion in which government governance, measured in terms of government affairs, degree of social justice, and personal understanding of the tax law would influence taxpayers’ tax compliance in terms of their consciousness towards tax compliance. At present time, the study of government governance and taxpayers’ tax compliance has practical significance and application value. This study would provide an opportunity for citizens to have a preliminary understanding of overall tax compliance and maintain the spirit of tax compliance from an individual’s subjective consciousness in addition to providing suggestions to improve government governance for promoting tax compliance.