论税法的合作治理机制  

A Study on the Cooperative Governance Mechanism of Tax Law

作　　者：王云霞[1,2] 

机构地区：[1]浙江工商大学法学院,讲师浙江杭州310018 [2]中南财经政法大学法学院

出　　处：《学术月刊》2017年第7期88-98,共11页Academic Monthly

摘　　要：中国传统税法模式存在着合法性异化、正当性不足、代议功能弱化等问题,税收法治需要一种因认同而遵从的治理逻辑。税收法治应从管理逻辑转向合作治理逻辑,并实现三个转变,即从"官僚主义"到"后官僚主义"、从"国家单独治理模式"到"国家-社会共同治理模式"、从威慑管制到合作。合作治理范式下税法的制度建构应摈弃"国库主义",转向指导公民参与税法治理,并由此形成对税法的认同感,以及由自己所形成的纳税人共同体的责任感。税法合作治理过程不是问题解决式的线性结构,而是一个高度迭代和螺旋上升的循环模式。In the traditional tax law mode, there are some problems such as leglumacy allenauon, lack of legitimacy, representative democracy weakened. Tax rule of law needs a kind of governance logic which is followed by identity. China＇s tax law should shift from management logic to cooperative governance logic and realize three transformations： from ＂bureaucracy＂ to ＂post bureaucracy＂, from ＂state alone governance model＂ to ＂state--society common governance model＂, from deterrence Control to cooperation. The construction of the tax law system should abandon the ＂national treasury＂ and guide the citizens to participate in the tax law governance, and thus the formation of the tax law of identity, as well as by the taxpayer formed by their own sense of responsibility. Tax law cooperation governance process is not a problem-solving linear structure, but a highly iterative and spiraling cycle.

关 键 词：税收法定主义 合作治理 实现机制 

分 类 号：F273.4[经济管理—企业管理]