摘要
改革开放后,改革被视为社会发展的动力,但改革的动力又是什么?财政社会学认为财政压力与制度变迁之间存在密切联系。运用财政社会学理论对中国改革开放进程进行分析认为,计划经济体制下的财政收入紧缩与公共支出需求持续增加所导致的财政困局是倒逼改革的重要动因。经济制度的改革逐渐建立起了承认和保护个人产权的机制,使得市场主体承担纳税义务有了合理性。这是一个典型的"产权换税收"过程,也是政府通过放松控制力来换取财政成长性的过程。伴随着这一过程,中国由计划经济时期的"自产国家"逐渐演变为一定程度上的"税收国家"。
After China’s reform and opening up, reform is regarded as the driving force of the social development, but what is the motive force of the reform? Fiscal sociology believes that there is a close relationship between financial pressure and institutional change. Based on the theory of fiscal sociology, this paper analyzes the process of China’s reform and opening up. The paper finds out that the fiscal revenue contraction under the planned economy and the fiscal dilemma caused by increasing public expenditure are important reasons of the reform. The reform of economic system has gradually established the mechanism of acknowledging and protecting personal property rights, which makes it reasonable for the market subjects to shoulder the responsibility of paying taxes. This is a typical process of "using property rights to exchange taxation" as well as a process for the government to exchange fiscal growth through relaxing control. With this process, China has gradually evolved from an "owner state" in planned economy period into a certain "tax state".
作者
武靖国
WU Jing-guo(Department of Scientific Researches,National Tax Institute of State Taxation Administration,Yangzhou 225007,China)
出处
《云南财经大学学报》
CSSCI
北大核心
2019年第10期3-12,共10页
Journal of Yunnan University of Finance and Economics
关键词
改革开放
制度变迁
税收国家
财政社会学
Reform and Opening Up
Institutional Change
Tax State
Fiscal Sociology
