摘要
税收治理是国家治理的重要组成部分。面对数字经济快速发展带来的新挑战、新机遇,如何把握数字经济发展规律,加快税收治理理念、方式、制度和手段的转型,构建与数字经济运行相适应、助力数字经济发展的税收制度和治理体系,意义重大、影响深远。从生产力理论的视角看,数据正成为构建新税收治理体系的核心;从制度变迁理论的视角看,制度环境的重新建构已成为构建新税收治理体系的关键;从协同治理理论的视角看,解析多元主体及其复杂利益格局调整的路径选择,有助于把握协同推进治理的策略;从组织变革理论的视角看,研究税收治理数字化转型的实践案例,有助于更好地理解和把握公共部门变革与创新的战略选择。有鉴于此,数字经济时代税收治理应重点向多元协同的治理立体、"大数据+信用治理"的遵从筹划、数据整合集约治理的架构重塑、技术化工具的工具理性以及数字化赋能型的智慧组织方向转型。
Taxation governance is an important part of national governance. Facing the new challenges and opportunities brought by the rapid development of digital economy, it is of great significance to grasp the development law of digital economy, to accelerate the transformation of tax governance concepts, methods, systems and means, and to build a tax system and governance system that are compatible with and can promote the development of the digital economy. From the perspective of productivity theory, data is becoming the core of building a new tax governance system. From the perspective of institutional change theory, the reconstruction of the institutional environment has become the key to build a new tax governance system. From the perspective of collaborative governance theory, the analysis of multiple subjects and the choice on the path to adjustment of their complex interest pattern are helpful to grasp the strategy of coordinated promotion of governance. From the perspective of organizational change theory, studying the practical cases of the digital transformation of tax governance will help to better understand and grasp the public sector’s strategic choices for change and innovation. In view of this, tax governance in the era of the digital economy should focus on transformation to multi-dimensional and collaborative governance, compliance planning with big data and credit governance, data integration and architecture reshaping of convergent governance, rationality of technical tools, and digitally-empowered smart organizations.
出处
《税务研究》
CSSCI
北大核心
2020年第10期56-62,共7页
关键词
数字经济
税收治理
政治经济学
治理理论
数据
Digital Economy
Taxation Governance
Political Economy
Governance Theory
Data
