西方财政基础理论的新进展:国家与个人的视角  

Frontier Advancements in Western Fiscal Fundamental Theory:From the Perspective of the State and the Individual

作　　者：姚东旻 董鸿儒 王思远 苏代钰 Yao Dongmin;Dong Hongru;Wang Siyuan;Su Daiyu

机构地区：[1]中央财经大学中国财政发展协同创新中心

出　　处：《财政研究》2024年第2期18-37,共20页Public Finance Research

基　　金：国家社会科学基金重点项目“政府预决算视角下提升我国国家创新体系整体效能的财政体制与政策研究”(20AJY020)。

摘　　要：本文回顾了西方财政基础理论的最新发展,尝试通过国家与个人两个平行视角进行归纳展开,研究发现:第一,财政思想史的研究将价值判断纳入财政学科范畴逐步成为共识,对经典财政概念形成过程的辨析研究,充分展示了财政学以规范研究为主并借助实证研究的综合学科属性,同时证明国家与个人的综合价值取向对推动财政基础理论发展具有重要意义。第二,大量研究集中于财政在国家构建中发挥何种作用:辨析财政能力与国家能力;财政政策效果与国家规模之间的关系;刻画预算如何成为国家最重要的政治活动;政府债务不仅能刺激经济,也是国家信用的重要载体;全球公共物品理论的发展使财政研究超越了国家界限。第三,将人的行为因素(“非理性”元素)纳入财政研究的个体范畴,更好地理解个人纳税遵从和财政幻觉以提高财政支出效率。This article reviews the latest developments in Western fiscal fundamental theory,attempting to summarize and expand from two parallel perspectives:the state and the individual.The study finds:First,the consensus gradually forms in the research of the history of fiscal thought that incorporating value judgments into the fiscal discipline,and the analysis of the formation process of classic fiscal concepts,fully demonstrates the normative research orientation of fiscal studies.By employing empirical research's interdisciplinary attributes,it proves that the comprehensive value orientation of both the state and the individual plays a significant role in advancing the development of fiscal fundamental theory.Second,a significant amount of research focuses on the role of fiscal policy in state-building:distinguishing the relationship between fiscal capability and state capacity;analyzing the effects of fiscal policy and the size of the state;depicting how the budget becomes the most crucial political activity of a state;proving that government debt not only stimulates the economy but is also an important carrier of national credit;discussing that the development of global public goods theory enables fiscal policy to transcend national boundaries.Third,research incorporates human behavioral factors(the"irrational"elements)into the individual category of fiscal theory,to better understand individual tax compliance and fiscal illusions in order to enhance the efficiency of fiscal expenditures.

关 键 词：财政基础理论 理论进展 国家 个人 

分 类 号：F810[经济管理—财政学]