国家治理视角下的税收现代化进程:共性、差异与路径

Process of Tax Modernization from the Perspective of State Governance: Commonness,Difference and Path

现代税收制度具有"合作性""科学性""适应性"的内在特质。西方国家的税收现代化进程与其经济社会及国家治理体系的现代化是相辅相成、融合发展的,但很多发展中国家却面临着国家治理与税收现代化相互制约的"两难困境"。我国的税收现代化进程具有鲜明的中国特色,未来要在总结经验的基础上,针对问题寻求加快建立现代税收制度的路径。

A modern tax system has the inherent characteristics of cooperativeness, scientificity and adaptability. The processes of tax modernization in western countries and the modernization of their economic societies and state governance systems are complementary and integrated. However, many developing countries are faced with the dilemma of mutual restriction between state governance and tax modernization. The tax modernization process in China has distinct Chinese characteristics. In the future, a way should be found to accelerate the establishment of a modern tax system on the basis of the lessons learned.