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Quality Of Government Tax Revenue: Comparison And Analysis On The Countries Under Different Economic Developing Level-As Well As The Discussion On Tax Revenue System And Target Model Of Our Country

Posted on:2005-09-01Degree:DoctorType:Dissertation
Country:ChinaCandidate:X F ShaoFull Text:PDF
GTID:1116360125450958Subject:World economy
Abstract/Summary:PDF Full Text Request
As one of the main methods of economic conduct interposed by government, tax revenue possesses comparatively strong functions included resource disposition, economy regulation, income distribution and supply of competitive environment. Whereas, tax revenue itself has limitations, it is reflected that not only the further loss of efficiency, but also the lag of regulation on time and the dissatisfaction of accommodation on efficiency. The quality of tax revenue means the revenue efficiency and revenue fairness and the balancing state of the two. Quality of tax revenue consists of three parts included scientific feature of tax system structure, efficient feature of revenue decentralized system, and convenient and safeguard features of managerial system of revenue impose, yet influenced and restricted by extrinsic factors involving economy, politics, rules and culture etc. Quality of revenue is side reflection of government quality.The core of revenue quality is the equipoise between revenue efficiency and revenue fairness. On one hand, revenue efficiency is maximum profit brought by charge duty of government, and minimal burden, viz. exchange more revenue income with less revenue cost, in which, economic efficiency of revenue means that the government shifts the number fixed resources to public department through charge duty, minimize the welfare loss produced by different kind of taxes' function on market economy, in order to benefit the efficient disposition of economic resource and performance of economic system. Efficiency of revenue system means the proper efficiency in the course of charge duty, i.e. consume minimally in the course of tax impose and payment. On the other hand, revenue fairness means that the charge duty should make the burden can be born by taxpayer and meet his economic condition, and balance the burden level between taxpayers. In which, social fairness of revenue means the accommodation between tax payment paid by taxpayers and his ability of paying tax. Economic fairness of revenue means that the charge duty should provide a reasonable and fair environment of social economy. On different developing phases of productive forces and under different accommodating situation, revenue efficiency and revenue fairness exist in the condition of alternative developing and taking account of two or more things, the purpose of them consists in the rational combination of the two, and develop and progress the society under the environment of equality and order, realize the steady development of economy and the improvement and promotion of social welfare. This paper has comparatively analyzed the different features of revenue quality in America, German, France, Korea and India, studied the divergences and rules of revenue quality of countries under different economic developing levels.Tax system structure is the main body of revenue framework of government; it reflects the mutual relationships between revenue efficiency and revenue fairness directly. In which, one side, categories of taxes' structures are classified into flowing (commodity) tax, income tax and property tax three kinds, different kinds of tax revenues have different features, flowing (commodity) tax's efficiency is obvious on the performance of revenue efficiency, but illustrates the scarcity in respect of revenue fairness compared with income tax; income tax has advantage in respect of revenue fairness, but exists some weakening and disappearing on efficiency on account of the complexity of basis of taking tax and course of calculation; it is certain that advantages exist in on property tax, but it can't fully illustrates tax efficiency and revenue fairness. On the other hand, the scale of revenue income reflected by macroscopic revenue burden can report economic behavior participated by tax revenue and the total equality and result of social resource disposition. Through the tax system structure of countries under different economic developing level, it can be seen that: (1) developed countries attach importance to the funct...
Keywords/Search Tags:Quality of Tax Revenue, Comparison and Analysis, Tax Revenue System, Target Model
PDF Full Text Request
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