Study On Tax Culture Construction From The View Of Governance

Culture and institution interacts as the fundamental factors of social reform. The Chinese public management system is also experiencing transformation under the society transformation background. The direction and performance of the Chinese modern tax system, of which the history is very short compared with other important parts of public management system in China, ultimately relies on the interaction with tax culture construction which is practically under the government control, and vice versa. The idea of governance, which grows up under the multicultural background, is momently impacting and reconstructing the Chinese tax culture which cannot still be confined in the tax authorities as the inheritor of the bureaucratic culture. It is necessary to take a governance view to survey some basic concepts in the public sector of tax so as to explore the law of the development and construction of the Chinese tax culture.This paper takes a governance view to research the tax culture, whilst focusing on the culture significance to social reforms and surrounding the public power of tax. It tries to build up the theory of tax culture construction by conforming to the logic of "culture/power, tax culture/tax power and tax governance/tax culture capital". This paper includes four parts as follows:In the first part, the concept of tax culture is rebuilt. By discriminating three pairs of relationship of culture and power, administrative culture and bureaucratic culture, and lastly culture and governance, taking culture capital as the core of the renewed tax culture, this paper presents the concept of tax culture capital for the first time, which liberates the tax culture out of the tax authorities' monopoly and examines the relative concepts through a view of tax governance.In the second part, the profound influences of the governance idea upon tax culture are discussed in details. They are presented by three parts. Firstly, the governance idea requires urgently differentiation and combination of tax powers. Secondly, governance reiterates civism as the soul of tax culture. Thirdly, governance needs multi-subjects of tax culture. Equal interaction among multi-subjects of tax culture under the unequal environment, which leads to maximize the public tax benefits, is the enchantment of tax governance.The third part analyses the main problems of current tax culture construction. By analyzing the major problems such as the insufficient tax power division, immature development of civil society, and the absence of tax culture capital, this paper points out that tax culture construction should meet the requirement of tax governance and thus follows its direction.The fourth part advises the ways and means of tax culture construction. By consummating the tax power division, establishing tax governance mechanism, cultivating tax civism, encouraging tax culture subjects, and raising civil tax capital, citizens' power of taking part in tax governance can be greatly improved. The real object of tax culture construction under the governance background should aim to construct governance-oriented tax culture so as to realize broadly the maximization of public tax benefits.The innovation of this paper lies in: by analyzing the interaction between tax institution and tax culture under the social transformation background, we must lift the current tax culture construction from tax authorities' organizational culture level up to tax citizens' culture level which can meet the requirements of tax governance quite well. Also, this paper suggests that the most efficient way is to raise tax capital of all tax citizens.