摘要
传统财政理论将税收的职能定位于以社会福利最大化为目标取得财政资金和对市场经济进行的干预,忽略税收政策与制度在决定和实施过程中所具有的政治功能和属性,不仅难以全面、客观地揭示政府征税行为的特征和规律,也经常导致理论分析与政策建议脱离现实需要的窘境。从国家治理的角度看,在税收的确立、征管以及使用过程中通过对话和协商促进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,培养社会成员的社会责任意识和税收道德水平,推进国家治理的负责性、透明性和有效性,是现代税收的重要职能。促进税收制度及其执行的公平性、提高税收的可观察性、改善政府支出的效率和透明度、拓宽和完善直接税、强化财政分权和地方税、鼓励社会成员对税收问题的参与有助于税收国家治理职能的发挥。
Traditional theory of public finance defines tax function as measures to collect fiscal funds and to intervene market economy with the goal of maximizing social welfare, while ignoring the political property of tax policy during its decision and implementation process, which not only makes it difficult to reveal the characteristics and laws of governments＇ taxation behavior comprehensively and objectively, and often leads to theoretical analysis and policy recommendations deviated from the need to solve problems in reality as well. From the perspective of state governance, it is a significant function of taxation to promote effective interaction between governments and individuals, improve government accountability and allocation efficiency of public funds, cultivate social responsibility consciousness and tax morale of individuals, and to reinforce accountability, transparency and effectiveness of state governance in the process of establishing, collecting and using tax. Promoting the fairness of tax system and its implementation, emphasizing the visibility of taxes, increasing efficiency and transparency of government expenditure, broadening and improving direct taxation, strengthening fiscal decentralization and local taxation, and encouraging individuals to participate in discussion of tax issues will contribute to a better function of taxation in state governance.
出处
《学术月刊》
CSSCI
北大核心
2017年第8期88-97,共10页
Academic Monthly
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"(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"(15YJA790017)的阶段性成果
关键词
现代国家
治理能力
税收职能
modern state, governance capacity, tax function
作者简介
谷成，东北财经大学财政税务学院教授（辽宁大连116025）。
