税制调整:税收法治环境如何制约税制转型

发布时间：2018-06-28 21:02

本文选题：税制结构 + 税收法治环境　；参考：《郑州大学学报(哲学社会科学版)》2015年03期

【摘要】：税制调整的本质是政府与公众之间税收关系的协调,因此,在协同推进税制改革与完善税收法治环境的研究上需要在传统理论的基础上引入税收意识与税收控制分析,从考虑政府和公众之间不同目标函数的角度分析税收法治环境如何制约税制转型。我国目前税收法律法规的制定和调整过程大多是在政府部门内部转动,缺乏与公众的有效沟通,导致税收法律制度完善的高成本。在社会税收意识尚不健全的条件下,政府在税制改革和调整过程中必须通过公众利益诉求的识别和顶层设计,通过与公众的有效交流引导社会税收意识,以不断深化、完善税制结构和税收制度。
[Abstract]:The essence of tax system adjustment is the coordination of tax relations between the government and the public. Therefore, it is necessary to introduce the tax consciousness and tax control analysis on the basis of traditional theory in the research of promoting the tax system reform and perfecting the tax legal environment. From the angle of considering the different objective function between government and public, this paper analyzes how the legal environment of taxation restricts the transformation of tax system. At present, the process of making and adjusting tax laws and regulations in our country is mostly in the government departments, lacking of effective communication with the public, which leads to the high cost of perfecting the tax legal system. Under the condition that the social tax consciousness is not perfect, in the process of tax system reform and adjustment, the government must guide the social tax consciousness through the identification and top-level design of the public interest demand, and guide the social tax consciousness through the effective communication with the public, so as to deepen continuously. We will improve the structure of the tax system and the tax system.
【作者单位】：河南大学经济学院;
【基金】：教育部人文社会科学研究基金青年项目“税制结构转型与经济发展方式转变——中国税制与经济发展方式转变的协调性研究”项目编号:14YJC790014
【分类号】：D922.22

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