2011•Science, Economy, and SocietyRequires access

Analysis of Tax Transparency and Its Importance——Should Let the Public See Tax?

XU Jian-biao

Open publisher page 0 citations

Abstract

Tax transparency refers to the explicit public perception of the existence and burden,the degree of which is under the influence of factors such as taxpayers,taxation objects,tax rates and collection approaches.Because of transparency,the public generating and maintenance of tax consciousness can be a significant source of power in restricting and supervising the government taxation and expenditure,obtaining the public understanding,improving government performance as well as implementing efficient policies.Therefore,tax transparency should become the principle of tax.

About this research paper

What this paper is about

Tax transparency refers to the explicit public perception of the existence and burden,the degree of which is under the influence of factors such as taxpayers,taxation objects,tax rates and collection approaches.Because of transparency,the public generating and maintenance of tax consciousness can be a significant source of power in restricting and supervising the government taxation and expenditure,obtaining the public understanding,improving government performance as well as implementing efficient policies.Therefore,tax transparency should become the principle of tax.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Tax transparency refers to the explicit public perception of the existence and burden,the degree of which is under the influence of factors such as taxpayers,taxation objects,tax rates and collection approaches.Because of transparency,the public generating and maintenance of tax consciousness can be a significant source of power in restricting and supervising the government taxation and expenditure,obtaining the public understanding,improving government performance as well as implementing efficient policies.Therefore,tax transparency should become the principle of tax.

Key concepts: Transparency (behavior), Public economics, Tax reform, Ad valorem tax, Indirect tax, Direct tax, Value-added tax, Business

Related papers

Back to paper searchBrowse research topicsOriginal source
Analysis of Tax Transparency and Its Importance——Should Let the Public See Tax? — Research Paper | ScholarLens