公共产品视角下的我国税权治理机制研究

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。

The Study of Our Governance Mechanism of Taxation Power in the View of the Public Goods

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.