Influencing Factors of Taxpayers'Tax Compliance in the Perspective of Government Governance

At present,government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals,stimulating the vitality of the society,as well as improving the equal consultation between citizens and governments under the guidance of the governance spirit.Especially in the process of transformation of the industrial society,significant changes have taken place in government governance modes.The government plays important roles in the democratic society to form clear theoretical frameworks in view of then-understanding towards the modernization of government governance.With significant development of information technology,existing modes of social and economic developments had transformed in addition to profound social changes.These developments would affect the research on government governance.In the perspective of government governance,it is of great significance to explore its role in the influence towards tax compliance especially under the current system and mechanism to create an excellent tax compliance spirit.From existing research,the main aspects used in measuring government governance are the openness of government affairs,social justice,and individuals5 understanding of the tax law.With existing research,201 survey questionnaires of the subjects,validity analysis,descriptive statistics analysis,correlation analysis,regression analysis,and other methods,this study made bold assumptions on the relationship between government governance and tax compliance.The conclusion in which government governance,measured in terms of government affairs,degree of social justice,and personal understanding of the tax law would influence taxpayers5 tax compliance in terms of then-consciousness towards tax compliance.At present time,the study of government governance and taxpayers,tax compliance has practical significance and application value.This study would provide an opportunity for citizens to have a preliminary understanding of overall tax compliance and maintain the spirit of tax compliance from an individuaFs subjective consciousness in addition to providing suggestions to improve government governance for promoting tax compliance.

Multiple Effects and Intrinsic Logic in Reshaping the Paradigm of Government Governance Through Digital Technology

Digital technology is profoundly shaping the Chinese governance paradigm.This study presents a multilayered theoretical model comprising the"tool empowerment layer-organizational change layer-system upgrading layer"to elucidate the impacts and underlying logic of digital technology in reshaping this governance paradigm,showing that it is undergoing spiral advancement and incremental optimization.Central-local relations show a transition from"top-down decentralization"to"unified integration";the intergovernmental structural paradigm shows a transition from"congruent responsibilities"to"integrated collaboration";risk governance shows a transition from"reactive response"to"proactive prevention";interface communication shows a transition from"vague delay"to"agile governance";and finally,resource allocation shows a transition from"unidirectional allocation"to"bidirectional coupling."These transitions underscore three key logics:technological tool empowerment,organizational adaptive learning,and systemic evolution.The integration of digital technology into government governance is not only reshaping state-society relations but also promoting a dynamic,interconnected,and adaptable governance ecosystem,facilitating harmonious progress between the state and society.

The Rule of Law Approach to Government Governance in China

Chinese government governance involves the two dimensions of autonomy and cogovernance.The process of moving from government management to government governance is a synchronous process of moving from government by a legal system to a“rule of law”government.Such governance coincides with the rule of law in terms of fundamental guarantees,governance frameworks,intrinsic values,external forms,goal pursuits and construction paths and lays the foundation for the realization of government governance.The multi-subject structure,multiplicity of rules and regulations,interaction of processes,diversity of modes and complexity of disputes in this form of governance place new demands on the construction of the rule of law.In response to these needs,we should improve the government’s functional orientation and the disposition of its powers by means of statute law;expand the types of administrative bodies and improve the laws on administrative organizations;enrich the sources of law;use consensus rules to improve controlling rules;be guided by interactivity in improving the administrative procedure system;normalize diversified administrative behavior;and establish multiple dispute resolution mechanisms and strengthen right relief.This will highlight the rule of law path taken by government governance.In the course of the integration and interaction of such governance with the rule of law,we will need to coordinate our responses to its latent risks,such as governance pitfalls and the limitations of the rule of law.

Vertical Fiscal Imbalance,Transfer Payment and Local Government Governance

Accelerating the construction of modern fiscal and tax system helps not only free local governments from the shackle of the“competition for growth”development model,but also improve the governance capacity of local governments and realize the good governance of the country in the long term.Firstly,based on the typical fact of Chinese-style fiscal decentralization,this paper theoretically interprets the multiple channels and influencing mechanisms among vertical fiscal imbalance,transfer payment and local government governance.Secondly,it constructs a comprehensive index system to measure the governance capacity of local governments.The result shows that local government governance is relatively low in capacity and slow in improvement,and displays obvious regional heterogeneity.Then,the paper chooses structure and scale of transfer payment as mediator to construct the panel simultaneous equation model,and uses the three-stage least squares estimation(3SLS)for empirical investigation.The study finds that first,both the scale and structure of transfer payment may significantly affect local government governance,but the direction of the effects is opposite;second,the intensified vertical fiscal imbalance and the increase of transfer payment in scale can significantly inhibit local government governance,but the optimization of transfer payment in structure can significantly improve the governance;third,vertical fiscal imbalance not only directly inhibits the improvement of local government governance,but indirectly impedes it through the scale and structure of transfer payment.

Does internet use improve the public evaluation of government environmental governance (GEG) in China? An analysis using the Chinese Social Survey, 2013−2017

Based on three datasets of the Chinese Social Survey(CSS)2013,2015,and 2017 and the National Statistical Yearbook,this study examined whether and in what ways using the Internet may or may not affect the public evaluation of government environmental governance(GEG).There are three main findings.First,Internet use has a negative influence on the public evaluation of GEG.Second,there has been an urban-rural difference in terms of Internet use;especially for the rural resident,increasing their use of the Internet significantly lowered their evaluation of GEG.Third,Internet use affects GEG mainly through political trust,whilst it tends to enhance people’s perception of environmental problems;however,it has little influence on their evaluation of GEG.This finding implies that public evaluation of GEG should be viewed as an important inter-subjective dimension of GEG;especially in the Internet era,it has become increasingly necessary for the government to not only continuously improve the quality of governance by dealing with actual/practical environmental issues,but also enhance its ability to react to the public opinions online effectively and appropriately.

The path and countermeasures of increasing government’s governance capacities in energy-saving renovation of existing buildings

The dual functions of government participation and governance in the development of the existing building energy-saving renovation market determine the importance of the government’s scientific and effective actions.Continuously improving the government’s role is to promote the effective operation of the existing building energy-saving renovation market.Based on the inherent requirements of improving the government governance capacity in the development of the existing building energy-saving renovation market,this paper constructs the implementation path for the development of the existing building’s energy-saving renovation market from the three dimensions of practical concept,practical process and practical methods.From the four aspects of improving the legal and regulatory system,building a market information sharing platform,establishing a sound market supervision mechanism,and consolidating and improving the market accountability system,we will structure the existing building energysaving renovation market development to improve the government’s ability to restrain and implement measures.From the four levels of improving the market incentive mechanism,optimizing the market financing environment,clarifying the position of market resource allocation,and building a social operation platform,design measures to improve government incentives in the development of the existing building energy conservation renovation market.From the shaping of governance yuan organizational roles,governance capacity and responsibilities of departments at all levels to define boundaries,to build four main interactive platform governance perspective,the main parties demand balance the interests of both the governance capacity development planning in the government market,building energy-saving market to enhance the implementation of countermeasures.In order to promote the healthy and sustainable development of the existing building energy-saving renovation market based on the enhancement of government governance capacity.

The Social Determinants of Health and the Role of the Health Care System: A Case Study of the Significance of Good Governance in Public Hospitals in South Africa

Increasingly international and national policies are being directed at actions for the social determinants of health and for an integrated approach to health care provision, not only in terms of institutional cooperation but also stakeholder involvement. A key component of both these policies is the development of good governance principles in all health care agencies and organizations. A neglected dimension in these debates has been the role of the public hospital which remains a vital and expensive dimension of service provision. In a case study of a public hospital in South Africa, this paper charts the readiness of its management principles and activities to provide quality health care linked to population health and to contribute to the non-medical determinant of health. Using Taylor’s principles of good governance, we conclude that there is a mixture of good and not so good governance activity. The paper concludes by examining the external constraints on the public hospital and by providing suggestions for future activities.

IT Governance： Trend of Chinese Corporate Governance

Now as IT is intrinsic and pervasive within Chinese enterprises, IT has been an integral part of the business and IT governance is becoming the trend of corporate governance. This paper builds a logic model of IT governance to help Chinese enterprises design effective IT governance. IT governance will play a more and more important role in Chinese corporate governance.

Service and Responsibility： Reinforcing the Environmental E-government of China

Environmental E-government plays an important role in the progress of uniting the harmonious development between human and nature, and building the environment-friendly-society. This paper discusses the relationship between environmental E-government and government function of the environmental management. To develop environmental E-government can better the executive ability of the government to manage the environment and serve the public. It can realize the over-all covering of environmental information beyond time and space. Also, it can enhance the mutual action between the society and the government, and improve the effectiveness of the government to manage the environment as well.

Central Government Issues Opinions to Strengthen and Improve Urban and Rural Community Governance

On Jun.12,2017,the Opinions of the CPC Central Committee and the State Council on Strengthening and Improving the Urban and Rural Community Governance were issued.They put forward an overall goal in which by 2020 a multi-participator and co-governance urban and rural community governance system should have been formed that

Global Governance and National Governance:Two Strategic Considerations by Contemporary China

Preface Since the 1980s,governance has increasingly penetrated into the theory and practice of human activities,and has undoubtedly obtained the theoretical status as the concepts of globalization,global issues,public administration,public management,

A Study of Chinese Government’s Policies in Industrial Pollution Mitigation

China＇s rapid economic growth poses serious concerns over environmental degradation, especially in the context of higher pollution levels resulting from unprecedented industrial activity. It is commonly held that government policies are effective in the form of investment in pollution control and the imposition of a discharge fee on industrial units for the purpose of safety of environmental quality. In this study, we find that government policies do not prove to be successful in controlling air pollution in comparison to water pollution. Furthermore, air pollution is increasing, while water pollution is following a stable, decreasing curve. Hence, some reforms need to be implemented in government policies, particularly those concerning the effectiveness of investment in environmental protection and improving managerial skills in industry.

解构正名(下)

黄帝正名百物。——《礼记·祭法》必也,正名乎?……名不正,则言不顺。——孔子Ce que la deconstruction n’est pas?mais tout!Qu’est-ee que la deconstruction?mais rien!(解构所非者为何?一切!解构所是者为何?无有!)——德里达四、初解正名之构如果以上可说是对"解构"的某种不可避免的正名,那么此正名至少可在字面上将我们引回中国传统中那悠久的"正名"之说。据说,在中国历史的开端之处,为了使尚未有名之物有名。

解构正名(上)

黄帝正名百物。——《礼记·祭法》必也,正名乎?……名不正,则言不顺。——孔子 Ce que la déconstruction n’est