摘要
本文通过总结西方主流财政理论的主要逻辑,指出其中存在的"国家缺失"现象及其原因,并因此判断其不适合作为构建我国现代财政制度的理论基础。为克服该问题,本文引入了蒂利模型,通过该模型对欧洲现代国家及财政形态演变的说明,展示出了以"国家"而非"市场"作为研究财政问题的理论基础的可能性,并从演绎法与归纳法、国家与暴力、国家能力三个方面对西方主流财政理论与蒂利模型之间的差异进行了说明。
Based on the analysis of western mainstream fiscal theories, this paper points out that they all have a ＂missing state＂ problem, and are not proper theoretical foundations for building modern fiscal system in China. To solve this problem, we introduce the Tilly Model, which explains the evolution of modern state and fiscal system in last 1000 years, and shows the potential to be a better theoretical tool to understand Chinese fiscal system construction and reform. We also compare Tilly Model and western mainstream fiscal theories in three aspects： deductive and inductive, state and violence, state capacity.
出处
《财政研究》
CSSCI
北大核心
2017年第1期28-35,共8页
Public Finance Research
基金
中国人民大学科学研究基金项目《比较财政史研究》(15XNL010)资助
