Tax Identification: A Study On The Mechanism Of Tax Strengthening National Governance Ability

Tax is the cornerstone of national governance and plays a basic,pillar and guarantee role in national governance.The most fundamental nature of tax is that it acts as a bridge between the state and society,and adjusts the relationship between the state and society and between the state and the people through the process of tax formulation,collection and payment.In the process of tax formulation and collection,people will form a kind of political consciousness,which will enhance or reduce people’s sense of belonging and identity to the country,and then affect the ability of national governance.This paper defines this political consciousness as "tax identity",that is,the political identity of the people in the process of tax formulation and collection.This political identity is a very important aspect that affects the ability of national governance.At present,China’s citizens are relatively lack of awareness of tax participation.There are common prominent problems such as weak awareness of citizens’ subject and insufficient awareness of citizenship,resulting in low citizens’ sense of identity and belonging to the country,which hinders the improvement of national governance ability.Based on this,this paper focuses on how to strengthen national governance ability by improving citizens’ recognition of tax,that is,to study the specific ways of tax recognition mechanism to strengthen national governance ability.Firstly,on the basis of previous studies,this paper explains tax identity as tax value identity,tax system identity,tax subject identity and tax right identity;The four elements affecting the national governance capacity are defined as political value system,national institutional capacity,government organization and management capacity and national legal capacity,so as to construct the theoretical framework of tax identity.With the help of the psychological mechanism formed by political identity,this paper explains the specific ways in which tax identity plays a role in national governance ability.After that,the research makes an empirical study on the current situation of tax identity.Through the interview survey of several taxpayers,it is found that the dilemma of tax identity in China is mainly reflected in four dimensions: value,system,subject and right.The analysis of the causes of the dilemma of tax identity finds that it mainly includes cultural factors: traditional tax resistance,institutional factors: irrationality of the tax system,interest factors: lack of understanding of the actual role of tax,right factors: imperfect construction of tax law.Based on this,the paper puts forward the path of reconstruction of tax identity,and holds that the reconstruction of tax identity can be realized by reshaping tax values,improving tax system structure and collection and management services,building service-oriented tax departments and protecting the legitimate rights of taxpayers,so as to enhance the mechanism effect of tax strengthening national governance ability.