敏捷治理工具构建理路及其对税收治理的启示——以“经济景气度税电指数”为例

On the Construction Principle of Agile Governance Tools and Its Enlightenment to Tax Governance-Taking“Economic Prosperity-Tax Electricity Index”as an Example

敏捷治理是数字经济时代政府治理的新思路和新途径,但目前鲜有专门针对敏捷治理工具的研究。本文运用扩展个案的研究方法,选取“经济景气度税电指数”为研究案例,从表层敏捷特征、浅层成型路径和深层构建逻辑展开分析,形成敏捷治理工具构建理路的系统思考,并聚焦税收治理领域探讨其带来的启示。根据敏捷治理工具体现出的快速、多元和灵活三个属性,可按照准备、实施、延伸三个阶段推进工具构建,同时,工具构建应遵循主体、行为、技术三个维度的深层逻辑。遵循此路径,敏捷治理能够对新形势下税收的智治、善治和共治提供丰富的实践参考。

Agile governance is a new approach to government governance in the era of digital economy,but very few researches put eyes on agile governance tools.This paper adopts the research method of expanding the case and selects the“economic prosperity-tax electricity index”as the research case.By analyzing the surface agile characteristics,the shallow forming path and the deep construction logic,the paper forms a systematic thinking of the construction principle of the agile governance tools,and explores its enlightenment on tax governance.Based on its attributes of rapidity,diversity,and flexibility,the construction of the agile governance tools can be divided in three stages:preparation,implementation,and extension,which should follow the deep logic of the three dimensions of subject,behavior,and technology.Following those principles,agile governance can provide rich practical references for intelligent,good and co-governance of taxation in the new situation.