数字经济背景下促进税收遵从的理论路径

Theoretical Path to Promote Tax Compliance in the Context of the Digital Economy

威慑理论和规范理论是构建税收遵从促进机制的主要理论,在传统的以实物为主要贸易对象的市场环境下,威慑理论构建的税务风险发现机制和处罚机制能及时发现税务风险并采取处罚措施,通过提升违法行为被发现的几率和增加违法成本产生的威慑效力来促进遵从;规范理论被视为威慑理论的补充性理论,是通过在纳税人群体中构建相互监督机制,使纳税人基于对纳税行为的认同感而产生自愿遵从行为的税收遵从促进理论。但数字经济的流动性、网络效应、波动性等特征突破了原有的属地和属人税收征管规则,降低了税务审计和税收处罚为代表的税收风险发现机制和处罚机制对遵从促进的效率;使规范理论构建的在纳税人群体内部形成的相互监督功能失效,无法保障规范性机制促进税收遵从的有效性。程序正义理论是以提升税务机构、税收执法行为的合法性和公平为目标,以修复征纳税双方之间的矛盾为契机,提升威慑机制的效率与确保规范性机制的有效性,构建新的促进征纳税双方合作的税收遵从促进机制,以应对经济数字化发展带来的遵从挑战。

Deterrence theory and normative theory are the main theories for constructing tax compliance.In the traditional market environment where physical objects are the main trading objects,the tax risk discovery mechanism and punishment mechanism constructed by deterrence theory can detect tax risks in time and take punishment measures.Deterrence mechanism promote compliance by increasing the probability of illegal acts being detected and increasing the deterrence effect of illegal costs;normative theory is regarded as a supplementary theory of deterrence theory,which is to build a mutual supervision mechanism among taxpayers to promote tax payers compliance.However,the liquidity,network effect,and volatility of the digital economy have broken through the original territorial and personal tax collection rules,and reduced the efficiency of the compliance promotion of the tax risk discovery mechanism and punishment mechanism represented by tax audits and tax penalties;It invalidates the mutual supervision function formed within the taxpayer group constructed by the normative theory,and cannot guarantee the effectiveness of the normative mechanism to promote tax compliance.The procedural justice theory is aimed at improving the legality and fairness of taxation agencies and tax enforcement actions,taking the opportunity to repair the contradiction between the tax agency and taxpayers,improving the efficiency of the deterrence mechanism and ensuring the effectiveness of the normative mechanism,and building a new promotion Tax compliance promotion mechanism for the cooperation of both parties.