Analysis of Tax Transparency and Its Importance——Should Let the Public See Tax?
XU Jian-biao
Abstract
XU Jian-biao
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.
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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