Taxation and Chinese-style Modernization:Theoretical Logic,Practical Path and Human Contribution
China has crafted a distinctive modernization path based on local institutional rules and factor support systems.This has been achieved through the comprehensive use of taxation and other policy instruments.By enhancing the primary,redistribution and tertiary distribution with taxation,China has realized the goal of modernizing towards common prosperity for all.Taxation has been instrumental in driving high-quality development while boosting the construction of spiritual civilization,thus forming a value structure that coordinates the modernization of material and spiritual civilization.Embedding environmental tax and resource tax in the protection of natural resources generates the development approach of modernization of harmonious coexistence between human and nature.Building a cooperative and win-win international tax system,along with the preservation of multilateralism in global tax governance,has contributed to the formation of modernized international relationship on a path of peaceful development.Chinese model of modernized tax governance avoids the issues of"unconformity"that occurs in"late"modernizing countries attempting to replicate the Western model,offering original theoretical and practical contributions,opening up a new paradigm of tax governance in the process of human modernization.
taxationChinese modernizationmodel of tax governancetheoretical logic and practical path
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