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Systematic Analysis of Tax Environment Alienation in China during the Transformation

Author: GuanHongPing
Tutor: JiangXiuPing
School: Xiamen University
Course: Public Administration
Keywords: Tax environment Alienation Institutional Analysis
CLC: F812.42
Type: Master's thesis
Year: 2005
Downloads: 184
Quote: 1
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Abstract

Tax and tax environment dialectical interaction between the tax both built on the top tax environment, and constrained by the tax environment. China's current tax environment reflects the transitional characteristics of the economic system, social system transition, showing the non-rational, non-ordered, immaturity, the rule of law, subject to the characteristics of the specification and remediation, to some extent, the performance of the tax environment signs of alienation. The tax environment alienation tax distortions, caused a certain extent, and within the formation of the negative effects of the tax. The final tax environment alienation and optimize the system based on rules, is the foothold of China to deepen the reform of the tax system. To this end, I am trying to use the new institutional economics theory, from the system perspective, the use of empirical analysis, in-depth analysis of the reasons for the alienation of the tax environment in China, and then put forward to further optimize the environment of China's tax system measures established both in line with the socialist market economy the direction of development, in line with the interests of the people select, but also in line with China's national conditions, and do not go beyond the realistic possibility of the tax system. Discusses the text from three aspects: the first part, foreshadowing the basis of this study. On the one hand to introduce the basic theory of the tax environment and tax environment alienation on the dialectical relationship between the tax environment and tax, proposed the concept of a tax environment alienation. Examines the general performance of China's tax environment alienation on the other hand, the use of empirical analysis methods described commence the performance of the alienation of our transition tax environment. The second part, the focus of this article is system analysis of the tax environment of alienation, the use of institutional economics theory methods to study the tax environment, and in-depth analysis of the system of the reasons our tax environment alienation, provide ideas for further optimization of our tax environment . The third section presents the optimization of the system construction of China's tax environment measures, pointed out the need to optimize the tax environment, it is necessary to view them as a systematic project to establish a comprehensive management concept of the tax environment. The innovation of this paper is: from the perspective of alienation from the use of the new institutional economics theory to analyze the dialectical relationship between the tax, the tax environment, tax system, and analyze the tax environment alienation performance and deep-seated reasons, thus revealing tax The environment of the significance of the change of the tax system, targeted measures to optimize the system construction of China's tax environment.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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