财税法社会控制功能分析范式与制度构建

The analysis model and system construction of the social control function of Finance and taxation law

财税法功能是财政功能的外在表现,财税法功能定位直接影响财税法的条款设置。财政被定位为治国理政基础和重要支柱之后,国内经济学和法学学者开始重视财税功能的研究。无论从经济学还是法学视角分析,社会控制、社会保护和社会提高都应是财税法社会治理功能的三个方面。根据米格代尔的社会控制强弱标准,财税法社会控制功能体现在社会公众对政府财政行为的服从、参与及合法性认可,典型地表现为税收遵从、参与式预算和税收法定。我国若提升财税法的社会控制功能,毫无例外地应从这三个方面入手。依据预期效用理论和前景理论等来修订税收法律制度,提升我国税收遵从度;依据协商民主理论完善预算制度,逐步推进参与式预算;依据社会契约论构建税收法律保留制度,严格落实税收法定原则。

The functions of the fiscal and tax law are the external manifestations of the fiscal and tax function,and directly affect the clause setting of the fiscal and tax law. After the fiscal is positioned the foundation and the important pillar of governing the country,the domestic economy and the law scholars begin to pay attention to the research of the finance and tax functions. No matter from the economics perspectives or law perspectives,social control,social protection and social improvement should be the three aspects of social governance function of fiscal and tax law. According to the social control standards of Migdal,social control functions of fiscal and tax law are reflected in the public’s obedience,participation and legal recognition to government behaviors. the typical manifestations are tax compliance,participation in budget and tax legalism. If our country would promote the social control functions of Finance and tax law,we should start from these three aspects without exception. According to the Expected Utility Theory and Prospect Theory,we revise the tax legal system,and improve the tax compliance; according to the Deliberative Democracy Theory,we improve the budget system,and gradually promote participatory budget; according to the Social Contract Theory,we construct taxation legal reservation system,and strictly implement the taxation statutory principle.