财政民主与物业税协同机制研究

The Reform of Improving Fiscal Democracy and Property Tax

基于经济学与政治学交叉的视角,由片面强调物业税因子内部分析转向兼顾外部分析,物业税外部配套建设由片面强调"税收法制"转向其与财政民主协同,构建一个"物业税与财政民主协同-物业税与参与式预算协同-物业税与预算透明协同-参与式预算与预算透明协同-物业税与公众利益协同"的分析框架和理论体系。

Based on the perspective of economics and political science, by turning factor analysis of the property tax from the one-sided emphasis on its internal to accounting its external, and giving attention to property tax external supporting construction from the onesided emphasis on the "tax legality" to the synergy and fiscal democracy, the paper tries to propose and construct a analysis framework and theoretical system of "property tax and fiscal democracy coordination-property tax and participatory budget synergy-property tax and budget transparency synergy-participatory budgeting and budget transparency synergy-property tax and public interest synergy".