摘要
构建地方税体系不应仅着眼于中央与地方财政关系,而应注重解决影响地方治理的诸多深层问题,实现地方治理现代化和良序社会。从现实来看,工具理性和价值理性失衡是构建地方税体系所要解决的根源性问题。为此,需要构建一个符合效率和我国两级治理特点,价值理性和工具理性平衡与统一的地方税体系。
It is not the most important thing to focus on the fiscal relations between central and local governments in order to construct the local tax system, but to solve many deep problems in local governance and realize the modernization of local governance and the good order of society. The loss of balance between instrument rationality and value rationality is the fundamental problem to construct local tax system. In this case, it is necessary to construct an efficient local tax system in coordination with Chinese two levels of governance and with the balance between instrument rationality and value rationality.
出处
《财政科学》
2018年第4期47-51,共5页
Fiscal Science
关键词
地方税
价值理性
工具理性
Local Tax System
Instrument Rationality
Value Rationality
