本文選題：現(xiàn)代財政 + 國家治理　； 參考：《學術研究》2017年01期

【摘要】：作為財政制度的重要組成部分,稅收反映了在歷史和國家管理能力決定的制度框架下,不同社會群體及成員之間因復雜的相互作用而形成的經(jīng)濟和政治結果。在現(xiàn)代財政制度框架下,政府征稅的依據(jù)在于為社會成員提供能夠滿足其需要的公共產(chǎn)品和公共服務。從確立方式上看,政府征稅必須經(jīng)過代議機關同意是現(xiàn)代稅收與封建專制課稅的最主要區(qū)別。除取得財政收入、調節(jié)資源配置和收入分配、促進經(jīng)濟的穩(wěn)定與增長外,政府還可以通過征稅完善社會成員的意愿表達和公共決策機制,提高國家治理能力。現(xiàn)代稅收征管的基點是將納稅人視為接受服務的顧客,通過完善稅收服務提高稅收征管效率和稅收遵從水平是未來稅收征管改革的方向。為保證地方政府的負責程度和治理能力,政府間稅收劃分應與支出職責相匹配并盡量減少對資源配置的扭曲效應,政府間轉移支付主要發(fā)揮均等化作用。
[Abstract]:As an important part of the fiscal system, taxation reflects the economic and political outcome of the complex interaction between different social groups and members under the framework of history and the system determined by the national management ability. Under the framework of modern fiscal system, the basis of government taxation is to provide social members with public goods and services that can meet their needs. From the point of view of establishing mode, the main difference between modern taxation and feudal autocratic taxation is that government taxation must be approved by representative organs. In addition to obtaining fiscal revenue, adjusting the allocation of resources and income, and promoting economic stability and growth, the government can also improve the ability of national governance by means of taxation to improve the expression of social members' will and public decision-making mechanism. The basic point of modern tax collection and management is to treat the taxpayer as the customer who receives the service. To improve the efficiency of tax collection and management and the level of tax compliance through perfecting the tax service is the direction of the future tax collection and management reform. In order to ensure the local government's responsibility degree and governance ability, the intergovernmental tax division should match with the expenditure duty and reduce the distortion effect of the resources allocation as far as possible. The intergovernmental transfer payment mainly plays an equal role.
【作者單位】： 東北財經(jīng)大學財政稅務學院;
【基金】：國家社科基金重點項目“現(xiàn)代財政視閾下稅收體系構建研究”(16AJY021) 教育部人文社科研究一般項目“財政腐敗的動因、效應及其治理:基于中國財政體制的理論分析與實證檢驗”(15YJA790017)的階段性成果
【分類號】：F812.42

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本文編號：1839803