The social acceptability of tax law refers to the public's subjective evaluation of the reasons for taxation

taxation methods

and scope of collection stipulated by the country's tax law system

based on agreement and recognition

reflecting the degree of compatibility between the value of tax law and the implementation method and the public's understanding and reasonable assumptions. A socially acceptable tax law system means the formation of interaction and cooperation between taxpayers and the state. The behaviour patterns established by the tax law system are truly accepted by taxpayers. From a legal perspective

whether the tax law can ensure that taxation appears as a "supportive hand" rather than a "predatory hand"

whether the tax law is dynamically consistent in the time series during the operation of the tax law

whether the promises of the tax law are credible

whether taxpayers' trust interests and right to know are fully protected

and whether the formulation procedures of the tax law can provide opportunities and ways for the public to express their interests and generate consensus

and whether the language choice of the tax law and the interpretation of the tax law can facilitate the public's understanding of the tax law are the main factors that determine the social acceptability of the tax law.