Contemporary Finance & Economics ›› 2020, Vol. 0 ›› Issue (5): 26-34.

• Public Economics & Administration • Previous Articles     Next Articles

The Viewpoint of Economy and Taxation and Its Expansion: Tax Awareness Month with Chinese Characteristics

DENG Li-ping   

  1. Xiamen University, Xiamen 361005, China
  • Received:2020-04-05 Revised:2020-04-15 Online:2020-05-15 Published:2020-12-11

Abstract: The Tax Awareness Month is the product of socialist tax practice with Chinese characteristics. Its practice and evolution of the theme can be understood in the viewpoint and its expansion of the interaction between economy and taxation. Based on a brief review of the basic connotation of the viewpoint and its expansion, this paper interprets the interrelation among economy, society, politics and taxation revealed by the themes and practices of the Tax Awareness Month over the years, with the emphasis on the important contribution of China's strong tax staff in the new era. Finally, the paper puts forward some suggestions from four aspects on the positioning and future development of the Tax Awareness Month.

Key words: the Tax Awareness Month, the viewpoint of economy and taxation, tax function, Chinese characteristics

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