本文選題：稅收型國家　切入點：國家治理　出處：《技術經濟與管理研究》2017年06期 　論文類型：期刊論文

【摘要】：在現(xiàn)代稅收型國家,稅收成為國家與社會之間互動的最關鍵樞紐。文章從國家治理和稅收轉型視角,梳理了稅收契約的財務交換理論、國民政治社區(qū)理論、綜合比較理論,分析了稅收契約中的國家、政府、公民之間的關系,認為稅收契約的履行不僅是國家治理的具體體現(xiàn),也是實現(xiàn)稅收籌資和國家治理激勵相容的基礎。建議從加強政府治理增加公共機構的透明度、優(yōu)化稅制設計和宣傳教育進而增加納稅人監(jiān)督意識三個方面履行稅收契約,以期為新一輪財稅改革提供新思路。
[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.
【作者單位】： 重慶工商大學融智學院;重慶大學經濟與工商管理學院;
【基金】：重慶市社會科學規(guī)劃一般項目(2014YB55031) 國家社會科學基金項目(12XJY026) 重慶市教委人文社科重點項目(13SKT01)
【分類號】：F812.42

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