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Is Taiwan an independent nation?
Taiwan fulfills most popular and academic definitions of statehood.
The Republic of China has its own tax system, its own currency, its own passport, etc.
Maintaining a military with a strong defensive posture indicates that the Republic of China is independent of the People's Republic of China.
According to some scholars, nations are
by the consent of their people to be governed and their effectiveness in ruling and satisfying people's basic needs. Taiwan fulfills both of these criteria.
The ROC currently lays claim to government rights over
all of China
, rather than just the area which makes up Taiwan. For an independent Taiwan to exist, the ROC would need to give up this claim and focus exclusively on Taiwan.