新财政社会学的想象力:过程论视角下财政史的意义

The Imagination of New Fiscal Sociology:The Significance of Fiscal History from the Perspective of Process Theory

熊彼特将财政史视为财政社会学的主题,并提出了财政史的症候意义与原因意义。蒂利的战争中心论与凯泽的委托—代理理论主要基于在高强度、大规模、频繁的战争压力下欧洲各国特别是在近代早期的国家构建史。这两种理论将财政史的症候意义和原因意义都视为决定于制度与结构特征。过程论则将财政史的本质视为多种多样的行动主体与制度、结构反复互动并对外开放的社会行动过程,不再将财政史的意义视为决定于制度与结构特征,为提倡将财政史的两种意义并重的新财政社会学构建了理论基础。过程论视角下的新财政社会学关注行动中的矛盾、行动者的能动性、财政过程与其他社会行动过程的互动,由此激发出发现财政史中“被异端化”的行为、财政史中未被满足的利益诉求、财政史中“被非法化”的文化观念、财政史中的能动性及超越财政过程的想象力。引入过程论的新财政社会学有助于将历史与未来从结构决定论的禁锢中解放出来。

Schumpeter recognized fiscal history as a field of fiscal sociology,and suggested the symptomatic and causal significances of fiscal history.Tilly's bellicist theory and Kiser's principal-agent model,both of which are based on the historical experiences of European state formation,especially in the early modern period when wars were frequent and fierce in Europe,recognize the significances of fiscal history as determined by the institutional and structural characteristics.The processual theories suggest that the fiscal history was essentially a process whereby various actors,whose behaviour was affected by the other social action processes,interacted with the institutions and structures.And the theories do not perceive the significances of fiscal history as determined by the institutional and structural characteristics.The processual approach lays a theoretical foundation for the new fiscal sociology that recognizes that taxation has a theoretical or causal-and not just a symptomatic or methodological-importance.The processual approach to the new fiscal sociology focuses on the contradictions in actions,the agency of actors,the interactions between the fiscal process and the other social action processes.Thus,the processual approach inspires the imagination that sheds light on the heterodox behaviour,the interest-specific incentives that were not met,the illegitimate ideas,and the agency of actors in fiscal history.And the approach inspires the imagination to explore the interaction of the fiscal process with other processes.The processual approach to the new fiscal sociology helps disburden the history and future from the weight of structural determination.