税收治理现代化的理论逻辑研究  

A Research on Theoretical Logic of Tax Governance Modernization

作　　者：胡江峰 范卫国 周志波 HU Jiangfeng;FAN Weiguo;ZHOU Zhibo

机构地区：[1]重庆社会科学院《改革》杂志社 [2]西南大学法学院 [3]吉林财经大学

出　　处：《国际税收》2024年第1期16-23,共8页International Taxation In China

基　　金：国家社会科学基金项目“数字智能时代税收治理现代化的理论建构与实践路径”(项目编号:23BJY030)的阶段性研究成果。

摘　　要：本文基于财政社会学视角,从价值理性、组织体系、制度规则和技术理性四个维度阐释税收治理现代化的理论逻辑。税收治理现代化既是国家治理现代化的基础和保障,也是中国式现代化的题中之义,是价值、组织、制度和技术“四位一体”的有机统一体。价值理性是税收治理现代化的价值追求所在,也为税收治理实践设定价值取向;组织体系是税收治理实践赖以依存的载体平台,形成税收治理现代化的硬件基础;制度规则为税收治理实践设置基本的规则与程序,并形成税收治理公共秩序;而技术理性则是税收治理现代化的动力因素,不仅为税收治理实践提供工具手段,还为组织完善、制度演化和价值实现提供思维方式。Based on the perspective of fiscal sociology,this paper explains the theoretical logic of tax governance modernization from four dimensions:value rationality,organizational system,institutional rules and technical rationality.This paper holds that the modernization of tax governance is not only the foundation and guarantee of the modernization of national governance,but also the meaning of Chinese modernization,and the organic unity of"Four-In-One"of value,organization,system and technology.Value rationality is the value pursuit of tax governance modernization,and also sets the value orientation for the practice of tax governance.The organizational system is the carrier platform on which the practice of tax governance depends,forming the hardware foundation of the modernization of tax governance.Institutional rules set up basic rules and procedures for the practice of tax governance,and form the public order of tax governance.Technical rationality is the driving factor of tax governance modernization,which not only provides tools and means for tax governance practice,but also provides a way of thinking for organizational improvement,system evolution and value realization.

关 键 词：国家治理现代化 税收治理现代化 理论逻辑 财政社会学 

分 类 号：F810.42[经济管理—财政学]