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Abstract
Taxes constitute the principal source of the public revenues in modern government. Tax revenues at all levels amounted, on the average, to about 66.67% of the public revenues, but the former has been decreasing in the recent years in our country. The Ministry of Finance, as the highest administrative organization in charge of tax laws, should implement her administrative functional authority properly pursuant to legislative tax laws. The enumeration of tax exemptions has not only eroded the tax collection, meanwhile it has also caused the tax budget to decrease. Some governmental infrastructures are unable to construct due to short budge of tax collection.
My study will address on the framework of tax collection organization, the structure of tax laws, the tax collection method of underground economic behavior, and electronic business to build a justifiable collection environment. The difficulties of giving consideration to tax collection effect and harmonious collection environment shall be taken into consideration in further amendment of tax laws. Where there’s a will there’s a way. Taxpayers should be willing to pay taxes according to law with the help of tax collectors, while tax collectors should serve as consultants to offer a justifiable environment for taxpayers to pay .
Keywords: Tax revenues, The authority of tax collection, Tax law, Justifiable collection environment.
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