机会结构与税收治理数字化转型——一个社会学分析框架  

Opportunity Structure and Digital Transformation of Tax Governance:A Sociological Analysis Framework

作　　者：周志波 张小芳[3] 刘晔[4] ZHOU Zhi-bo;ZHANG Xiao-fang;LIU Ye(Southwest University,Chongqing 400715;Jilin University of Finance and Economics,Changchun 130117;Chongqing University of Technology,Chongqing 401520;Xiamen University,Xiamen 361005,China)

机构地区：[1]西南大学智能金融与数字经济研究院,重庆400715 [2]吉林财经大学税务学院,吉林长春130117 [3]重庆工商大学派斯学院,重庆401520 [4]厦门大学经济学院,福建厦门361005

出　　处：《当代财经》2024年第6期30-42,共13页Contemporary Finance and Economics

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”(23BJY030)。

摘　　要：税收治理数字化转型是推动税收治理现代化变革的重要力量,其对加快国家治理体系和治理能力现代化进程具有重大意义。基于机会结构概念,建立税收治理数字化转型的社会学分析框架。考察全球税收治理的实践发现,各国数字经济发展的紧迫感、政府治理变革的力度、数字技术创新的强度形塑了这一转型进程独特的机会结构。但机会结构本身也在不断地演化,新型冠状病毒感染疫情是近年来推动机会结构开放最重要的外部事件,而技术异化是导致机会结构趋向封闭的最大现实困境。中国应当立足自身实际,努力消解数字智能技术的负面影响,保持税收治理数字化转型的机会结构持续开放,以高质量的税收数字化推进税收治理现代化。在具体路径上,应当消除税收数字垄断,驯化税收数字“利维坦”;打破税收数字壁垒,提升数字化税收治理效能;弥合税收数字鸿沟,保障纳税人税收数字权利;消解税收数字内卷,做好数字治理长期规划。The digital transformation of tax governance is a significant change in promoting the modernization of tax governance,which is of great significance for accelerating the modernization process of the national governance system and governance capacity.Based on the social structure concept,this paper constructs a sociological analysis framework for the digital transformation of tax governance to examine the global tax governance practices.The findings show that the urgency of digital economy development,the intensity of government governance changes,and the intensity of digital technology innovation in various countries have shaped a unique opportunity structure in this transformation process.However,the opportunity structure itself is also in the process of continuous evolution.COVID-19 is the most important external event to promote the opening of its opportunity structure in recent years,while technological alienation is the biggest practical dilemma that leads to the closing of its opportunity structure.China should base itself on its own reality,strive to eliminate the negative impact of digital intelligence technology,maintain the continuous opening of the opportunity structure for digital transformation of tax governance,and promote the modernization of tax governance with high-quality tax digitization.As for the specific path,it is necessary to eliminate tax digital monopoly and tame the tax digital Leviathan,break down the digital tax barriers and improve the efficiency of digital tax governance,bridge the digital gap in taxation and safeguard the digital rights of taxpayers in taxation,and eliminate the internal competition of tax revenue figures and make long-term plans for digital governance.

关 键 词：数字经济 税收治理 税收治理现代化 数字化转型 机会结构 

分 类 号：F812.42[经济管理—财政学]