摘要
当前,我国税权治理机制存在事权、财权和税权不统一,税权高度集中,地方税收立法权缺位等问题,不利于地方税系的健全和地方经济社会的发展。本文主要是通过公共产品的视角来阐述税权治理的理论依据,并借鉴西方国家税权治理的有益经验,进一步完善我国的税权治理机制。
Nowadays there are many problems in our governance mechanism of taxation power such as excessive concentration of taxation power, lack of the legislative power of the local taxation. All those are not good to perfect the local taxation system and develop the local economy. This article mostly set forth the theoretical basis for the governance mechanism of taxation power in the view of the public goods, and make use the beneficial Western experience in the governance mechanism of taxation power for reference so that we can perfect further our governance mechanism of taxation power.
出处
《中央财经大学学报》
CSSCI
北大核心
2006年第9期6-10,共5页
Journal of Central University of Finance & Economics
关键词
公共产品视角
税权治理机制
改革与完善
In the view of the public goods The governance mechanism of taxation power Reform and perfect
