财政类型与现代国家构建——一项基于文献的研究

Fiscal Types and The Formation of Modern State

本文在综述和整理财政社会学有关文献的基础上,着重研究不同类型的财政对现代国家构建的不同影响,尤其是税收型财政对代议制民主的推动作用,进而分析财政转型在国家转型中的重要作用。

This paper reviews theories addressing the relationship between fiscal types and the formation of modern state, focusing on how different types of fiscal revenues influence the formation of modern state. It is then argued that developing countries should select proper type of revenues.