Research on the modernization of tax governance capacity

DOI

10.2991/ichssd-17.2018.103How to use a DOI?

Keywords

Revenue management, statutory tax, Credit system, Public participation

Abstract

In this article, we found three problems that exists in tax administration process through the analysis of the connotation of tax management and the status quo of China's current tax management, such as, the construction of the rule of law is not sound and the tax law system is not perfect, the subject is not clear and the relationship between the power and responsibility is vague, the governance pattern is backward and the policy transparency is low. On this basis, found some relevant solutions. On the one hand, we should perfect the tax law system makes the tax authority in the process of law enforcement to better adhere to the tax revenue legal principle, speed up transformation of the functions of the tax authority, on the other hand, should also blamed on taxpayers, perfect the public engagement for tax activities. Even more it should also promote the scientific nature of tax governance, promote the compliance of citizens' tax laws, improve and establish credit system, rationally use science and technology, and properly carry out information sharing. It is hoped that through these methods, we can promote the modernization of China's tax governance capacity.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Siming Zhang
AU  - Yue Zhang
AU  - Tiantian Guo
PY  - 2017/11
DA  - 2017/11
TI  - Research on the modernization of tax governance capacity
BT  - Proceedings of the 2nd International Conference on Humanities Science and Society Development (ICHSSD 2017)
PB  - Atlantis Press
SP  - 492
EP  - 496
SN  - 2352-5398
UR  - https://doi.org/10.2991/ichssd-17.2018.103
DO  - 10.2991/ichssd-17.2018.103
ID  - Zhang2017/11
ER  -