本文選題：減稅 + 國家能力　； 參考：《湖北社會科學(xué)》2017年10期

【摘要】：近年來,中國、印度、美國等世界主要大國紛紛推出減稅政策,已然成為世界經(jīng)濟(jì)中的一道靚麗風(fēng)景線。對于減稅的意義,一般的政策分析家們主要著眼于經(jīng)濟(jì)學(xué)視野,從減稅、經(jīng)濟(jì)增長、居民收入增加、稅基擴(kuò)大等角度為減稅做合理化的論證。然而,稅收絕不僅僅是一個經(jīng)濟(jì)問題,更是一個涉及國家能力的政治問題。合理的減稅政策不僅能夠進(jìn)一步提升國家財政汲取能力,而且在增強(qiáng)政治統(tǒng)治合法性、保障宏觀調(diào)控實(shí)效性、提升財產(chǎn)論證規(guī)范性等方面具有明顯的政治功能。世界上許多國家正是通過合理的減稅,進(jìn)而為提升整體國家能力、保障國家權(quán)力行使的有效性奠定基礎(chǔ)。
[Abstract]:In recent years, China, India, the United States and other major world powers have introduced tax cuts, which have become a beautiful sight in the world economy. For the significance of tax reduction, the general policy analysts mainly focus on the economic perspective, from the tax reduction, economic growth, income increase, tax base expansion and other angles to rationalize the tax reduction argument. However, taxation is not just an economic issue, but also a political issue involving the state's capacity. Reasonable tax reduction policy not only can further enhance the national financial absorption ability, but also has obvious political function in enhancing the legitimacy of political rule, ensuring the effectiveness of macro-control and improving the property demonstration standard and so on. It is through reasonable tax reduction that many countries in the world lay the foundation for enhancing the overall national capacity and ensuring the effectiveness of the exercise of state power.
【作者單位】： 武漢大學(xué)政治與公共管理學(xué)院;海南大學(xué);
【基金】：國家社會科學(xué)基金重點(diǎn)項目“中國特色社會主義政治發(fā)展道路的理論、路徑和機(jī)制研究”(12AZZ001)
【分類號】：F811.4
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本文編號：1893418