论文部分内容阅读
按照新制度经济学的观点,一个社会的历史文化传统、价值观念及行为习惯等作为“非正式制度约束”而影响着经济制度的选择与变迁过程.用这样的观点分析我国的税制改革,可以发现,我国社会特有的历史文化传统(如权威主义意识,等级文化,中庸,人治与德治,特殊的面子、人情关系,群体意识和平均主义倾向)都在税制改革的制度变迁中产生了重要影响.对我国非正式约束的理论和现实分析有助于说明税制改革任务艰巨的原因,并找出应对策略.“,”In accordance with the new institutional economics view,the society's “constraints of informal system”,such as historical and cultural traditions,values and habits,affect the choice of economic systems and evolution.With this view to analyze tax reform in China,we can find :China's unique historical and cultural traditions of society,such as the sense of authoritarianism,hierarchy culture,moderation,the rule of man and virtue,a special face,human relations,community awareness and egalitarian tendencies,had an important impact in the tax reform of the system changes.The theoretical and practical analysis of “constraints of informal system” helps to explain the reasons for arduous task of tax reform,and help to identify coping strategies.