制度变迁理论下我国最优税收立法路径研究

Research on the Paths of Optimal Tax Legislation in Our Country Based on the Theory of Institutional Change

基于制度变迁理论,税收立法的进程是不同相关主体之间由于目标函数的冲突和不一致而进行的多方博弈和策略互动的过程。我国最优税收立法的核心依据是建立在税收法定主义基础上的税收公平和税收效率。从税收立法的进程看,税权设置不合理、税率设置缺乏基本法和法定主义以及税收征管缺乏有效监督与审查是存在的主要问题。这些问题的存在致使我国的税收工作未能在衡平各方利益的基础上有效实现社会福利的最大化。因此,在加快税收法定主义和税收基本法构建的前提下,合理设置税权、科学设定税率、加强税收的监管应该是当前构建我国最优税收立法体系的关键所在。

Based on the theory of institutional change,the progress of tax legislation is the course of multi-player game and strategic interaction of different relevant principals owing to the conflict and inconformity on obj ective functions.The core basis of our optimal tax legislation is the equitability and efficiency of taxes on the basis of tax revenue legal principle.Seen from the process of our county’s tax legislation,the primal problems are unreasonable setting of taxation power,scarcity of tax bas-ic law and tax revenue legal principle,lack of effective supervision and examination in the field of tax collection and manage-ment.The existing of above problems results in failure of realizing the maximum of social welfares on the basis of balancing re-spective respects during the course of our taxation.As a result,the key of constructing our country’s optimal tax legislation is to set reasonable taxation and scientific tax rate ,also to strengthen the supervision of taxation under the premise of accelera-ting constructions of tax revenue legal principle and basic tax law.