税法功能研究的新视角——基于法经济学分析路径

A New Investigative Angle about Functions of the Tax law——Based on the Track of the Analysis of Law Economics

法律的分析范式有二:一为实证分析;二为规范分析。在税法理论界,对税法的功能认识仅停留在规范分析范式上,对税法功能的实证分析却鲜有关注。基于此,本文从实证分析即从法经济学角度对税法的功能进行了的探讨。从法经济学看,税法至少具有四大功能:税法能降低交易成本;提供一种激励机制;使外部性问题内部化;减少不确定性。

There are two analysis models about law research ： one is the analysis to the substantial evidence, another is the analysis to the norm. In the tax law theory field, people only concern on the functional cognition of the norm analytic model of tax law , and less notice the analytic model of the substantial evidence to the tax law functions . Based on the fact, the functions of the tax law are studied with the substantial analysis, namely with the method of law economics in the paper, from the method of law economics, the tax law has four main functions at least, that is to say, the tax law can lower the trade costs,the tax law can provide a kind of encouraging mechanis, the tax law can turn exterior problem into interior, and the tax law can reduce the indetermination.