国家治理视角下的税收契约

Tax Contracts from the Perspective of State Governance

在现代税收型国家,税收成为国家与社会之间互动的最关键枢纽。文章从国家治理和税收转型视角,梳理了税收契约的财务交换理论、国民政治社区理论、综合比较理论,分析了税收契约中的国家、政府、公民之间的关系,认为税收契约的履行不仅是国家治理的具体体现,也是实现税收筹资和国家治理激励相容的基础。建议从加强政府治理增加公共机构的透明度、优化税制设计和宣传教育进而增加纳税人监督意识三个方面履行税收契约,以期为新一轮财税改革提供新思路。

In the modern tax based countries, tax revenue has become the most critical hub of the interaction between the state and society. Papers from the national governance and tax transition perspective, combing the deed tax financial exchange theory, natio- nal political community theory, comparison theory, analysis the tax contract relationship between the country, the government and citi- zens. The performance of tax contract is not only the concrete embodiment of national governance, but also the foundation of realizing the incentive compatibility of tax financing and national governance. Proposals from strengthening governance to increase the transpare- ncy of public institutions, optimization design of the tax system, and publicity and education increase taxpayers to supervise conscious- ness fulfill tax contract, which provided a new ideas for a new round of tax reform.