本文選題：稅收確立方式 + 現(xiàn)代國(guó)家治理��； 參考：《社會(huì)科學(xué)》2017年12期

【摘要】：國(guó)家與社會(huì)成員之間稅收征納關(guān)系的建立方式即稅收的確立方式。成熟形態(tài)的稅收主要通過(guò)專制課征和立憲協(xié)贊兩種方式確立。對(duì)稅收依據(jù)的認(rèn)識(shí)、傳統(tǒng)文化的路徑依賴以及征納雙方力量對(duì)比關(guān)系是稅收確立方式的主要影響因素。立憲協(xié)贊的稅收確立方式對(duì)國(guó)家治理的影響不僅體現(xiàn)在基于稅收要素的協(xié)商達(dá)成相對(duì)穩(wěn)定的社會(huì)契約,而且包括通過(guò)政府與社會(huì)成員的有效互動(dòng)提高公共部門的負(fù)責(zé)程度和財(cái)政資金使用效率,推進(jìn)國(guó)家治理的負(fù)責(zé)性、透明性和有效性。中國(guó)未來(lái)的稅制改革應(yīng)盡量避免因稅收依據(jù)的認(rèn)知、傳統(tǒng)文化路徑依賴以及社會(huì)資源配置狀態(tài)而導(dǎo)致的稅收立法行政化傾向,通過(guò)稅收法定原則的落實(shí)推進(jìn)國(guó)家治理能力和治理體系的現(xiàn)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.
【作者單位】： 東北財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金重點(diǎn)項(xiàng)目“現(xiàn)代財(cái)政視閾下稅收體系構(gòu)建研究”(項(xiàng)目編號(hào):16AJY021) 教育部人文社科研究一般項(xiàng)目“財(cái)政腐敗的動(dòng)因、效應(yīng)及其治理:基于中國(guó)財(cái)政體制的理論分析與實(shí)證檢驗(yàn)”(項(xiàng)目編號(hào):15YJA790017) 遼寧“百千萬(wàn)人才工程”資助項(xiàng)目“現(xiàn)代財(cái)政視閾下稅收體系構(gòu)建研究”(項(xiàng)目編號(hào):遼百千萬(wàn)立項(xiàng)[2017]85號(hào))的階段性成果
【分類號(hào)】：F812.42
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本文編號(hào)：1993874