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近十几年来,在世界性税制改革浪潮的推动下,许多发展中国家遵循国际规范,相继对本国税收制度的政策目标、税种配置结构、税率的高低组合等进行了调整与改革。然而,一个基本事实是,即使是相同或类似的改革方案在不同国家的实施效果可能会截然不同。一个目标明确,规划周密的税改方案也会因实施过程中的种种扭曲导致最终效果偏离预期目标。何以产生此种现象?当人们深究其源时,除应关注直接相关的各种纯经济因素外,还应将视角拓展到政治环境及组织制度等因素。因此,在发展中国家改革税制的努力中,应当将税制运行宏观环境的完善,税务行政管理制度的改革及全民纳税意识的培育等视为税制改革规划中不可或缺的构成要素。本文试做一探讨。理论框架:制约税制改革成功的政治与组织制度因素成功的税制改革有赖于良好的社会政治环境与高效率的税务行政管理,此两方面因素相辅相成,互为因果。为分析清晰方便起见,笔者引入矩阵分析法,将上述政治环境因素和组织制度因素(税务行政管理能力)纳入一个二维空间,以构成一般性理论分析框架。图示:政治环境和税务行政管理能力对税改政策设计的影响
In the past decade and more, driven by the tide of worldwide tax reform, many developing countries have followed the international norms and successively adjusted and reformed their tax system’s policy objectives, the tax structure and the composition of tax rates. However, the basic fact is that even the same or similar reform programs may have very different effects in different countries. A well-targeted and well-planned tax reform program will also cause the final result to deviate from the expected target due to various distortions in the implementation process. Why do we have this kind of phenomenon? When people look into their sources, besides paying attention to all kinds of purely economic factors that are directly related, they should also broaden their perspectives to such factors as political environment and organizational system. Therefore, in the efforts of developing countries to reform the tax system, we should regard the perfection of the macroscopic environment of the tax system operation, the reform of the tax administration system and the cultivation of the people’s awareness of tax payment as the indispensable components of the tax system reform plan. This article try to do a discussion. Theoretical Framework: The Political and Organizational Factors Restricting the Success of the Tax Reform Successful tax reform depends on a good social and political environment and efficient tax administration. Both of these factors complement each other and cause and effect each other. In order to analyze clearly and conveniently, the author introduces the matrix analysis method, and takes the above political environment factors and organizational system factors (tax administration ability) into a two-dimensional space to form the general theoretical analysis framework. Pictorial: The Impact of Political Environment and Tax Administration on Tax Policy Design