Tax Study Of Democracy

Nowadays China is just like what John R. Searle once said, "Democracy is forging ahead with its full sail." However, few people talk about democracy in tax field. For a long time, influenced by the traditional State Distribution Theory, many people view tax to be surely the nation' s authority and people' s obligation, and it' s highlighted that taxation should be compulsory, free and fixed. Many people don' t think that taxation is compatible with democracy. Citizen's democratic power of taxation is commonly forgotten, and totally neglected by the tax management department. What's more, quite a few scholars take no aware of the researching category of tax democracy. And what this paper aims at and focuses on is to try to draw people's serious attention to tax democracy.From the view of democracy' s starting in the west during modern times, the practice of that started directly from tax democracy which directly promotes it to come out and grow. From the view of the object of tax "invasion", tax is the direct deprivation of citizen' s private property which is the most sacred and inviolable, thus the strictest way should be applied for protection. From the view of the importance of tax in today' s nations, taxation is the basic relationship between today' s government and citizen, the media and bond between government' s authority and citizen' s right, and the most significant power to decide the government' s existence and authority border. All of these determine that not only tax can be and should be democratic, but also the tax democracy is the most fundamental and important democracy. In a sense, a nation is lack of tax democracy cannot be treated as a democracy nation.When the government is taxing, it needs a suitable reason to make people agree and be convicted, and the tax democracy solved the problem to make it be legal. In modern tax nations, the violation of citizen' s right by national power focus on the tax field. The government pursuing revenue maximization which owns great taxing power will become unbridled without control. Many free discretionary rights in the management of taxation, accompanied by the cash-paying feature of tax, are very likely to lead to severe tax corruption. Therefore the tax democracy is mainly valued through the practical control on governmental taxation power. Meanwhile, tax democracy is helpful to improve the tax compliance, to raise the tax consideration - the supply efficiency of the public products from the government, and to promote the social harmony and stability in order to realize the "good governance" in tax management.During the writing, the author studied the main weakness aspects of tax democracy in China and elevated some addressing proposals. The author hope to enhance the tax democracy in China through his endeavour.