Western Tax Cultural Comparison Study

The taxation has already melted into the cultural category after thousands of year's development. It means that the outside phenomenon and the relationship which passed through the development of taxation have go up to awareness when the taxation throw on the coat of culture. Tax payment culture makes people to recognize and grasp the relationship between taxation and economy, taxation and society, taxation and human beings. Tax payment culture is a kind of spiritual ideas that makes by the taxpayer and embodies through the economic behaviors. In historic course, taxation developed from rule-by-people to rule-by-law, from rule-by-law to reason and self-conscious. This is the inevitable process which tax payment culture sublimates. In modern western society, people already formed the concept of value which regards survival as inevitable society value. It embodies social approval to the taxation. In this kind of cultural base, to pay taxes legally becomes each citizen's aware thought and the motion. Therefore, we must profit from the good ingredient of western tax payment culture and link to our country reality to establish socialism tax payment culture that conforms to our national condition.The omni-directional, multidimensional exposition of the taxation culture is done in this paper at the taxpayer's angle, at three respects of taxation theory, law and morals. The full paper starts from the definition of the tax payment culture, analyses the difference between western tax payment cultures, designs modern tax payment culture bare bones of our country in this foundation and proposes concrete measure to the tax payment culture.This thesis is divided into four parts, the content as follows:The first part: introductory remarks. Obtains from the cultural definition, analyses the definition of the tax payment culture, limits connotation of the tax payment culture, elaborates function of the tax payment culture, proposes the...