The Value Of Trust And Its Effects On The Relationship Between Tax Levy And Payment

Trust is the foundation of the society. With the rapid development of science and technology, trust has become the focus of politics, economics and sociology. In a socioeconomic system, trust is a necessary component of the progress concerning the levying and collection of taxes. By analyzing the relationship between tax levy and payment from a trust innovated viewpoint, we acquire a general perspective regarding the relationship between tax levy and payment which should be based upon equality, faith and cooperation---- which all rely on trust. The main contribution oc the constructing of trust is the development of a reasonable system.This thesis attempts to provide a framework of taxation that advocates the role of government ruled by law and a justice system, and a legal environment supported by trust. The thesis consists of four chapters, and an introduction and a conclusion. The first chapter is devoted to an analysis of situations where trust is violated in today's society. It also provides a definition of trust and analyses the foundation of trust and discusses the value of trust in modern society.The second chapter is devoted to a theoretical analysis of trust and the relationship between tax levy and payment. It also addresses methodological issues of trust acquired through the distribution of questionnaires focused on situations where trust is problematic.The third chapter analyzes the reason for the problem related to tax trust violation. More specifically it focuses on the nature of the taxation environment, the shortcomings of current taxation concepts and deficient system of taxation practices that ultimately contribute to inefficiency and inequality.The fourth chapter draws the conclusion by analyzing the overall foundations for constructing trust in the relationship between tax levy and payment, that is , if we want to get a perfect tax levy and payment system, it is necessary to establish a progressive tax governing system that is ruled by law and based upon principles of fairness and equality. It is only in this way a progressive and sound tax environment is guaranteed.