税收腐败的动因与治理:基于征纳行为的理论考察  

Motivation and Governance of Tax Corruption:A Theoretical Study on Interaction between Taxpayer and Tax Officers

作　　者：谷成[1] 斯旺都.西雷特 曲红宝[1] GU Cheng Swando Sirait QU Hong-bao(School of Public Finance and Taxation, Dongbei University of Finance and Economics, Dalian, Liaoning 116025)

机构地区：[1]东北财经大学财政税务学院

出　　处：《中国人民大学学报》2016年第6期76-85,共10页Journal of Renmin University of China

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)

摘　　要：税收腐败是指税务管理人员在征税或提供税收服务的过程中,滥用公共权力获取私人利益。对纳税人和税务管理人员行为特征的理论分析表明,纳税人行贿的目的在于取得对自身有利的税收待遇和在不遵从行为中获得税务管理人员的帮助,税务管理人员的腐败动因包括对其动机产生影响的激励要素和制约其实施能力的机会窗口。相应地,完善税务部门激励补偿机制、降低纳税人税收负担、提高查处概率、加大对腐败行为的处罚力度、完善社会道德规范和税收伦理观念,有助于弱化税务管理人员的腐败动机;简化税制、完善税收征管程序和监管机制、削减税务管理人员的自由裁量权、防止人员调整政治化,会减少税务管理人员的腐败机会。Tax corruption can be defined as the abuse of public office for private gain in connection with the delivery of services to taxpayers and the collection of taxes.A theoretical study on behavior of tax-payers and tax officers indicates that taxpayers pay for two groups of corrupt services：tax evasion and preferred treatment, while the motives of tax officers can be classified as incentive factors and windows of opportunity.Accordingly,improvement of incentive compensation mechanism,decreases in tax burden on taxpayers,increase in the profitability of detection,stricter enforcement of penalties for corruption,and instilling ethics will reduce tax officers’motivations for corruption.Simplification of tax system,optimization of tax administration process and oversight mechanism,reduction of dis-cretionary power of tax officers,and avoiding politicization of civil servants will reduce opportunities for corruption of tax officers.

关 键 词：税收腐败 激励要素 机会窗口 

分 类 号：F812.42[经济管理—财政学]