财税法社会控制功能分析范式与制度构建

发布时间：2018-05-09 00:15

本文选题：社会控制 + 税收遵从　；参考：《法律科学(西北政法大学学报)》2017年04期

【摘要】：财税法功能是财政功能的外在表现,财税法功能定位直接影响财税法的条款设置。财政被定位为治国理政基础和重要支柱之后,国内经济学和法学学者开始重视财税功能的研究。无论从经济学还是法学视角分析,社会控制、社会保护和社会提高都应是财税法社会治理功能的三个方面。根据米格代尔的社会控制强弱标准,财税法社会控制功能体现在社会公众对政府财政行为的服从、参与及合法性认可,典型地表现为税收遵从、参与式预算和税收法定。我国若提升财税法的社会控制功能,毫无例外地应从这三个方面入手。依据预期效用理论和前景理论等来修订税收法律制度,提升我国税收遵从度;依据协商民主理论完善预算制度,逐步推进参与式预算;依据社会契约论构建税收法律保留制度,严格落实税收法定原则。
[Abstract]:The function of fiscal and taxation law is the external expression of fiscal function, and the function orientation of fiscal and taxation law directly affects the provisions of fiscal and taxation law. After being positioned as the foundation and important pillar of governance, domestic scholars of economics and law began to attach importance to the study of the function of finance and taxation. Whether from the angle of economics or law, social control, social protection and social improvement should be the three aspects of the social governance function of fiscal and taxation law. According to MIG Dale's standard of social control, the social control function of fiscal law is embodied in the social public's obedience, participation and legitimacy recognition to government financial behavior, which is typically manifested in tax compliance, participatory budgeting and taxation law. If our country promotes the social control function of fiscal and taxation law, it should start from these three aspects without exception. According to the expected utility theory and prospect theory to revise the tax legal system, to improve the degree of tax compliance, to improve the budget system according to the theory of deliberative democracy, to gradually promote the participatory budget, to construct the tax legal retention system based on the social contract theory. Strictly implement the principle of taxation.
【作者单位】：中国人民大学法学院;
【基金】：天津市哲学社会科学研究规划项目(TJFX16-012)“天津反公地资源的识别与法律治理研究” 国家社科基金重点项目(13AFX005)“全口径预算决算管理改革及其法治化进程研究”
【分类号】：D922.22

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