税收政策有效性的制度约束

Institutional Constraints on the Effectiveness of Tax Policy

税收政策是指国家以增进社会福利为目的,从全体纳税人取得税收收入时所坚持的原则和所运用的制度。不同的制度因素会对税收政策的有效性产生不同的约束。国家观、多数人强制、集体行动的逻辑、公共选择理论、意识形态理论和法律等非正式制度和正式制度会对国家的执政理念、税法的决策与制定、税收环境等方面产生重要影响,这些影响最终会对税收政策的有效性形成约束。

Tax policy means the principles and the systems adopted by the state when it collects taxes from the taxpayers.The purpose of the tax policy is improving the social welfare.Different institutional factors produce different constraints on the effectiveness of the tax policy.Some non-formal institutions and formal institutions,such as the theory of the state,the majority rule,the logic of collective action,public choice theory,theory of ideology and the law may have great influences on the ideas in power,the decision of the tax law and the circumstances of the taxation.All these influences will pose constraints on the effectiveness of the tax policy ultimately.