论税收治理的现代性  

On the Modernity of the Tax Governing

作　　者：杨斌[1] 

机构地区：[1]厦门大学财政系

出　　处：《税务研究》2010年第5期3-8,共6页

基　　金：国家自然科学基金资助项目(70873099)

摘　　要：本文认为,不能将税收治理现代化简单地归结为税制模式与国际接轨或管理工具的电子化、网络化。税收治理现代化意味着税收治理在精神实质上具有了如下现代性:在征税权力归属上,大家定、不强征、收支联;在税收负担分配上,无特权、普遍征、负担明;在税收征收管理上,低成本、少人情、多便利。This paper argues that the modernity of the tax governing dose not just mean the taxation model with international standards and the tax management equipped with electronic instrument and network. The most important feature of the modernity of the tax governing is the democracy vital spark in the principle named no taxation without representation and the mechanism conquering the overburden of taxes. Another important feature is the connotation of justice and nomocracy raised in the income taxation reform in history and lasting out now. So the modernity of the tax governing means that democratically deciding the taxation, no spoliation, balance of the income and expenses; unprivileged, widely and unambiguous collection; low levy cost, no inequity and convenience to the taxpayers.

关 键 词：税收治理 现代性 西方税收史 税制改革 

分 类 号：F812.42[经济管理—财政学]