国家治理视角下的税收契约

发布时间：2018-03-13 15:05

本文选题：税收型国家　切入点：国家治理　出处：《技术经济与管理研究》2017年06期 　论文类型：期刊论文

【摘要】：在现代税收型国家,税收成为国家与社会之间互动的最关键枢纽。文章从国家治理和税收转型视角,梳理了税收契约的财务交换理论、国民政治社区理论、综合比较理论,分析了税收契约中的国家、政府、公民之间的关系,认为税收契约的履行不仅是国家治理的具体体现,也是实现税收筹资和国家治理激励相容的基础。建议从加强政府治理增加公共机构的透明度、优化税制设计和宣传教育进而增加纳税人监督意识三个方面履行税收契约,以期为新一轮财税改革提供新思路。
[Abstract]:In modern tax-oriented countries, tax has become the most important hub for the interaction between the state and the society. From the perspective of national governance and tax transformation, this paper combs the theory of financial exchange of tax contracts, the theory of national political community, and the comprehensive comparative theory. This paper analyzes the relationship among the state, government and citizens in the tax contract, and thinks that the implementation of the tax contract is not only the concrete embodiment of national governance, It is also the basis for realizing the compatibility between tax financing and national governance incentives. It is suggested that the tax contract should be fulfilled from three aspects: strengthening government governance to increase the transparency of public institutions, optimizing tax system design, propaganda and education, and thus increasing taxpayers' supervision consciousness. With a view to a new round of fiscal and tax reform to provide new ideas.
【作者单位】：重庆工商大学融智学院;重庆大学经济与工商管理学院;
【基金】：重庆市社会科学规划一般项目(2014YB55031) 国家社会科学基金项目(12XJY026) 重庆市教委人文社科重点项目(13SKT01)
【分类号】：F812.42

【相似文献】