当前位置:主页 > 管理论文 > 财税论文 >

税收确立方式与现代国家治理

发布时间:2018-06-08 02:00

  本文选题:税收确立方式 + 现代国家治理 ; 参考:《社会科学》2017年12期


【摘要】:国家与社会成员之间税收征纳关系的建立方式即税收的确立方式。成熟形态的税收主要通过专制课征和立宪协赞两种方式确立。对税收依据的认识、传统文化的路径依赖以及征纳双方力量对比关系是税收确立方式的主要影响因素。立宪协赞的税收确立方式对国家治理的影响不仅体现在基于税收要素的协商达成相对稳定的社会契约,而且包括通过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,推进国家治理的负责性、透明性和有效性。中国未来的税制改革应尽量避免因税收依据的认知、传统文化路径依赖以及社会资源配置状态而导致的税收立法行政化倾向,通过税收法定原则的落实推进国家治理能力和治理体系的现代化。
[Abstract]:The establishment of the tax collection and collection relationship between the state and the social members is the establishment of the tax revenue. The mature form of taxation is mainly established by autocracy and constitutionalism. The understanding of the tax basis, the path dependence of traditional culture and the relationship between the two sides are the main factors that influence the way of establishing tax revenue. The influence of the way of establishing tax revenue on the governance of the country is not only reflected in the relatively stable social contract based on the negotiation of tax elements. It also includes enhancing the accountability of the public sector and the efficiency of the use of financial funds through effective interaction between the government and the members of society, and promoting the accountability, transparency and effectiveness of national governance. China's future tax system reform should avoid the tendency of tax legislation administration caused by the cognition of tax basis, the dependence of traditional culture path and the allocation of social resources. Through the implementation of legal principles of taxation to promote the national governance capacity and governance system modernization.
【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”(项目编号: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”(项目编号:15YJA790017) 辽宁“百千万人才工程”资助项目“现代财政视阈下税收体系构建研究”(项目编号:辽百千万立项[2017]85号)的阶段性成果
【分类号】:F812.42


本文编号:1993874

资料下载
论文发表

本文链接:https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/1993874.html


Copyright(c)文论论文网All Rights Reserved | 网站地图 |

版权申明:资料由用户ac19d***提供,本站仅收录摘要或目录,作者需要删除请E-mail邮箱bigeng88@qq.com