A Study On The Shaping Of Political Culture From The Perspective Of Tax Spillover Effect

In the process of actual operation,besides the economic effect,the tax system will have a non-expected impact in the non-economic areas such as politics,society and culture.This paper defines this impact as the tax spillover effect,and focuses on the shaping process of political culture within.To this end,this paper,classifying political culture into the system culture,process culture and policy culture,analyzes the shaping mechanism and effect of the tax spillover effect in the political culture area,and puts forward some suggestions on the shaping of the contemporary Chinese political culture.Firstly,the tax spillover effect reflecting in the system cult-ure is mainly focus on the shaping of political identity.The tax system,taking the clarity of rights and obligations in the role socialization as the shaping mechanism,promotes the three-fold identity change of the state,the system and the government,in which the improvement of identity is the positive effect.In the aspect of state identity,the different characteristics of direct tax and indirect tax lead to the difference of tax burden sense.Thus it will affect the sovereign consciousness of citizens and cause the different state identity.The game between the central and local governments about the power of tax administration influences the direction of state identity and shapes citizens' cognition and imagination of the community through the power attribute contained in tax revenue.In the aspect of system identity,the system identity is based on the view of rights and obligations.On the one hand,The evolution of tax collection authority shows the innovation of the concept of rights.On the other hand,the way of taxation promotes the change of the concept of obligations.In the aspect of government identity,the recognition of interests brought by the tax system is the basic influencing factor.Through guaranteeing citizens' rights in the three stages,which are tax decision-making,implementation and evaluation,tax system strengthen the perceived degree of interests and thus improve the government identity.Secondly,the tax spillover effect reflecting in the process culture is mainly focused on shaping the sense of civic participation.The tax system takes the change of role relationship in role socialization as a mechanism to promote the double-layer evolution of the sense of civic ability and trust.Among them,the improvement of the sense of civic participation is the positive effect.In terms of the sense of civic ability,it reflects the interactive relationship between the state and citizens,and the design of the interactive path is actually the basis of the mutual interaction.Through the exploration of the open path of taxation,we find that the open path that citizens have in the taxation process will drive citizens to choose different combinations of strategies,which will have different effects on national decisions.This process and consequences will shape the sense of civic ability.In the aspect of the sense of civic trust,which reflects the relationship of citizens,the reform of the tax system have changed their game pattern in the process of taxation,mainly including the democratization and the dehumanization of the tax system.The representative system of taxation has made the citizen have the mutual benefit motive and the channel to participate in.Besides,the supervision of the tax power keep the citizen in the same front,which further creates the citizen's sense of unity and trust.The tendency of dehumanization focus on the application of the modern information management technology in the tax system.Through the objectivity and efficiency of the scientific tools,the sharing and transparency of the data,the moderm information management technology effectively eliminate the private space and ensure the existence of trust and consensus among strangers.Thirdly,the tax spillover effect reflecting in policy culture is mainly focused on shaping the social ideal of civil.The tax system makes the role definition of taxation and the informal expectation among roles as the mechanism,to promote the internal change of goal and realization path of social ideal.Among them,guiding the social ideal suitable for the national conditions will be the positive effect.In the aspect of social ideal goal,it is influenced by the role definition of taxation,including the effect of revision and support.This paper mainly analyzes the different functions and targets of income tax and turnover tax,through perceiving the specific political values and ideal they convey,as well as the revision that they make to social ideal.Taxation also strengthen the impact of tax role positioning on social ideal by rigid supporting such as institutions and funds,which are particularly evident in the design of environmental protection taxes.In the aspect of realization path of social ideal,citizens'preference are restricted by informal expectations among roles,and the design of the tax system involves the treatment of some major issues in the ideal society,which will have an impact on those expectations.Focusing on the relationshipof radicalization and reform,the central government and the local government,the government and the market,this paper discusses the ways to deal with these problems in different tax systems,and analyzes the informal expectations of citizens for some roles,such as government,the market,the central government and the local government.Basing the above analysis,this paper puts forward the way of shaping the contemporary Chinese political culture by dividing the right and obligation,promoting the tax experience and utilizing the tax function,which are working in concert with the system culture,the process culture and the policy culture respectively.Firstly,we can consolidate political identity through clearing the right and obligation,including promoting the conception of rights and obligations of citizens and central governments.The former reflects in the right of participation in legislation and the design of direct tax.The latter is to keep balance between the higher state identity and the healthy local identity by dividing powers and obligations of governments.Secondly,the sense of civic participation can be promoted by the improvement of tax experience,including cultivating the sense of civic ability by increasing tax participation and improving the sense of civic trust by developing modern ways of tax collection and administration.Thirdly,the social ideal will be guided by the innovation of tax function,and some specific suggestions include the design of,double-subject"tax system,as well as the construction of limited tax power of government.