现代国家治理视阈下的税收职能

发布时间：2018-05-28 07:14

本文选题：现代国家 + 治理能力　；参考：《学术月刊》2017年08期

【摘要】：传统财政理论将税收的职能定位于以社会福利最大化为目标取得财政资金和对市场经济进行的干预,忽略税收政策与制度在决定和实施过程中所具有的政治功能和属性,不仅难以全面、客观地揭示政府征税行为的特征和规律,也经常导致理论分析与政策建议脱离现实需要的窘境。从国家治理的角度看,在税收的确立、征管以及使用过程中通过对话和协商促进政府与社会成员的有效互动,提高公共部门的负责程度和财政资金使用效率,培养社会成员的社会责任意识和税收道德水平,推进国家治理的负责性、透明性和有效性,是现代税收的重要职能。促进税收制度及其执行的公平性、提高税收的可观察性、改善政府支出的效率和透明度、拓宽和完善直接税、强化财政分权和地方税、鼓励社会成员对税收问题的参与有助于税收国家治理职能的发挥。
[Abstract]:The traditional fiscal theory orientates the function of taxation to obtain financial funds and intervene in market economy with the aim of maximizing social welfare, neglecting the political function and attribute of tax policy and system in the process of decision and implementation. It is not only difficult to comprehensively and objectively reveal the characteristics and laws of the government's taxation behavior, but also often leads to theoretical analysis and policy advice deviating from the practical need. From the point of view of national governance, promoting effective interaction between the Government and members of society through dialogue and consultation in the establishment, collection and use of taxes, enhancing the accountability of the public sector and the efficiency of the use of financial funds, It is an important function of modern taxation to cultivate the social responsibility consciousness and tax moral level of social members and to promote the responsibility, transparency and effectiveness of national governance. To promote the fairness of the tax system and its implementation, to improve the observability of taxation, to improve the efficiency and transparency of government expenditures, to broaden and improve direct taxes, and to strengthen fiscal decentralization and local taxes, Encouraging the participation of social members in tax issues is helpful to the exertion of the governance function of tax country.
【作者单位】：东北财经大学财政税务学院;
【基金】：国家社会科学基金重点项目“现代财政视阈下税收体系构建研究”(16AJY021) 教育部人文社科研究一般项目“财政腐败的动因、效应及其治理:基于中国财政体制的理论分析与实证检验”(15YJA790017)的阶段性成果
【分类号】：F812.42

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