Although the individual income tax adjustment brings huge attraction to economics theory and empirical studies, the current discussion focuses on individual income tax and economic factors adjustment, system design operation, levying and collection areas, while the research on the cognitive and social public perception for individual income tax is less. On the basis of Mr. Liao Chuhui (2009) and others' study, this paper carries out subvision and empirical research on taxpayers' behavior variables and influence on individual income tax levying and collection.
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