Abstract:Based on the data of Chinese General Social Survey (CGSS) in 2015, this paper uses Ordered Probit model to study the impact of fiscal transparency on residents’ tax compliance willingness. The results show that: the fiscal transparency has a significant positive impact on residents’ tax compliance willingness, and the improving public service satisfaction played an intermediary effect, but for low-income families and low education group, fiscal transparency has no significant impact on residents’ tax compliance willingness. Therefore, improving the fiscal transparency and the quality of public goods and services are effective ways to enhance residents’ tax compliance willingness.