《税收征管法》修订的经济学分析

Economic Analysis of the Amendment of “Law of the Administration of Tax Collection”

我国《税收征管法》即将进行第三次修订。从经济学的视角来看,有效市场理论应成为税收征管法的市场基础,委托代理理论应成为税收征管法的契约基础,保护纳税人权利应成为税收征管法的价值观基础,关系契约理论应成为税收征管法的主体基础。为实现我国税收征管制度从传统到现代的根本转型,必须在现行市场经济的基础上、在社会公平正义的理念下、在征纳双方信任等关系规则的建立中修订《税收征管法》,强化该法的执行力度,并对其他法律法规制度进行配套完善。

The third revision of ＂Law of the Administration of Tax Collection＂ is on the way. From the perspective of economics, the efficient market theory should be the market base of the law, while principal-agent theory should be the contract basis for this law. The protection of taxpayers＇ rights should be value basis of this law, and the relationship contract theory could provide subjective basis for this law. In order to achieve the realization of tax collection system from tradition to modernization, it is essential to revise the ＂Law of the Administration of Tax Collection＂ based on market economy. This law should be guided by social justice and should base on the trust between both sides. It is still of great importance to strengthen the enforcement of this law and to improve other laws and regulations.