Research of Tax Governance on Urban Village Rent: A Case Study of X Village in Dongguan City

Abstract

Tax governance is an important part of the national governance system and also a significant reflection of the national governance capacity. Using X Village in Dongguan City as a case study, this paper summarizes the tax governance issues in the urban rental market through field investigations and online data collection, as well as identifies the deficiencies in current laws, regulations, and policies. The research reveals that there are practical problems such as regulatory gaps and implementation difficulties, asymmetric market information, inadequate participation in social governance, and difficulty in coordinating conflicting interests in X Village. In response to these issues, the study explores corresponding paths for governance and proposes methods such as establishing comprehensive regulations and strengthening law enforcement, creating an information-sharing platform, enhancing participation in social governance, and balancing economic interests to address the tax irregularities in urban village rentals. This will help provide a solid foundation for the sustainable development of urban villages.