税收遵从协议的治理机制——行政合同的实证解析

Governance Mechanism of Tax Compliance Agreement——Empirical Analysis on Administrative Contract

税收遵从协议属于行政合同,是我国契约治理的实践和行政管理模式的变革。税收遵从协议存在积极作用和消极作用。积极作用表现为协议通过降低行政成本来推动双方主体主动履行协议,由此建立契约治理的有效机制,这是传统行政合同理论没有触及的领域。消极作用表现为协议把私法属性融入公法治理模式时产生的局限性,但这可从制度设计上加以防范。

Being a type of administrative contract, tax compliance agreement is the practice of contractual governance and the revolution of administrative management mode in China. There are both positive and negative effects. For the positive side, it pushes both parties to implement the agreement initiatively by reducing the administrative cost, establishing an effective mechanism of contractual governance, which is the area the traditional administrative contract theory did not touch. Meanwhile, for the negative side, introducing private law property into public law governance mode leads to limitations, which can be eliminate by the system designed nevertheless.