Research on Personal Income Taxation Mode and Tax Administration Efficiency

摘要

This paper analyzes the influence of personal income taxation mode on the efficiency of tax administration basing on the research of Plasschaert's framework for analysis of personal income tax administration efficiency and feasibility. We discuss the restriction factors of tax collection and administration on taxation mode selection including collection and administration technique,legal system and the instrument to gather personal income. On this foundation,we get certain useful conclusions and put forward the corresponding recommendations to the selection of taxation mode.