|Table of Contents|

Social justice in taxing:difficulties and strategies(PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2006年02期
Page:
14-18
Research Field:
交通运输与管理
Publishing date:
2006-06-20

Info

Title:
Social justice in taxing:difficulties and strategies
Author(s):
SONG De-an1;  SONG Qian2
1. School of Economics and Management, Northwest University, Xian 710069, Shaanxi, China; 2. School of Economics and Finance, Xian Jiaotong University, Xian 710061, Shaanxi, China
Keywords:
taxing;  social justice;  comprehensive income tax;  number management;  theory of voluntary exchange
PACS:
F810. 422
DOI:
-
Abstract:
With the development of China s economy and the rapid accumulation of wealth, the problem of social justice is very serious. This paper analyzes the reasons why the government fails to realize social justice by making use of financial revenue system. And it points out that the direct reason for this problem is that the Chinese government does not have the ability to conduct “number management”.As for finance revenue, this ability of the government mostly depends on the taxpayers confirmation to their citizenship, the equity of their rights and duties and the formation of their concept to pay tax voluntarily. The paper states that only on the basis of this point can it be possible to achieve the transformation from paying tax compulsorily to paying tax voluntarily and fulfill the taxation-centered social justice.

References:

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Memo

Memo:
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Last Update: 2006-06-20