The Study of the Tax Culture in Increasing Social Value Oriented
|Keywords||Tax culture Social value Tax authorities Taxpayer|
The tax culture is a form of social culture in the areas of tax, the experience ofdomestic and international studies and construction of the tax culture has shown thatthe strengthening of studies and construction of the tax value, institution, behaviorand material could create a favorable tax culture for the community. According to thelaw of development of tax culture, to establish an advanced tax culture can enhancethe social value in a number of aspects: lower tax costs, improve tax compliancedegree, reduce the loss of tax revenue, and promote the improvement of the economicvalue; harmonize levied relations, enhance the image of the country, promote theconstruction of a "harmonious" society, and promote the political value; ensure taxjustice, promote equality tax, promote social ethic value; enhance the soft power ofthe national culture, strengthen the national unity and progress, and promote culturalvalue.The tax culture is the sum of the formal and informal institutions that are allkinds of material conditions, the behavior way, system standard, value concept, whichis formed by that a particular social group composed of the tax authority and citizen isin the process of long-term tax practice. It has the tax material, tax behaviors, and taxsystem and tax value. To improve social value for guidance, the construction of taxculture must be in the four aspects that are tax value, tax supervision mechanism, thetax code of conduct and tax material base, so as to adapt to the law of tax culturaldevelopment.The tax culture in China is still in a relatively low level; the role of social valuehas not been fully realized. The weak awareness of tax, low degree of tax legalization,the low level of tax service, governments irregularly using tax, etc., these widespreadfactors go against the development of tax culture, but we should also see the positiveside that is many countries are actively building the tax culture, looking for the law ofdevelopment of tax culture. The fuzzy comprehensive evaluation model of tax cultureis meaningful to the assessment of the achievements in current construction of taxculture. Just for a try, the paper finds out the breakthrough point of the construction oftax culture from the basic indicators of the evaluation model.The paper is to improve social value for guidance, and based on the studies of thecurrent status of the construction of tax culture. And it analyses the necessity and status of the construction of tax culture by the fuzzy comprehensive evaluation modelof tax culture, and proposes appropriate counter measures. The paper is divided intofive chapters. The first chapter is an introduction of the background and significanceof the paper, as well as domestic and foreign research literature review; The secondchapter describes the connotation, theoretical basis and the social value of the taxculture; Chapter III analyses the status quo of the current construction of tax culturein four parts of the strengths, weaknesses, opportunities and crises; The fourth chapterpreliminary attempt to establish a fuzzy comprehensive evaluation model of taxculture, and to auxiliary explain the size of the social value of tax culture. The fifthchapter presents the basic ideas of changing disadvantage, grasping the opportunityand eliminating the threat, and the specific countermeasures for the construction oftax culture.