西方税收征管:最新理论进展及其启示

Tax Collection and Management in Western Countries: Latest Theory Development and Enlightenment

面对减少财政赤字和降低税负的双重压力 ,西方国家开始重视税收征收管理 ,西方学者加大了对税收征管规律的研究力度。在评价税收征管制度的标准、纳税人遵从、税收差距、为纳税人服务、税收管理私有化、改善税收征管等方面 ,他们取得了最新进展。对于我们建立和完善市场经济条件下的税收管理运行框架富有启发意义。

To release the pressure from reducing financial deficit and taxation burden, the western countries have paid much of their attention to tax collection and management, and the scholars have also strengthened the study on dynamics of the laws of tax collection and management. Latest developments are made in areas of the evaluation of tax collection and management standard, taxpayer's compliance, disparity of tax income, service for taxpayer, individualization of tax jurisdiction, improvement of tax collection and management, etc. These developments are rich of enlightenment for the establishment of operational frame of taxation system under market social economy for China.