从制度经济学角度优化我国税收征管制度

Optimizing Tax Administration Systems in China from an Institutional Economics Point of View

随着社会经济的发展,我国的税收征管制度日益显现出许多问题,有待于进一步改革和完善。为此,本文从制度经济学的角度,对我国税收征管制度的进一步优化进行了探讨。制度经济学对制度问题的研究是非常深刻的,因而本文从"制度"这一基本问题出发,引申分析了我国目前的税收征管制度,并且根据制度经济学的相关理论剖析了我国税收征管制度存在的问题及其深层次的原因,进而提出了对我国税收征管制度的优化措施。

With the development of society and economy, many problems has emerged gradually with our tax administration systems which need to be dealt with. In this paper we discussed the optimization of our tax administration systems from an institutional economics point of view. Beginning with the fundamental concept of ＂institution＂, we analysis the present state of our tax administration systems and point out the existing problems and the cause of them according to institutional economics theory. Finally, we introduce our measures for optimizing tax administration systems in China.