新公共管理运动背景下税收管理的国际比较及对中国的启示

20世纪70年代末80年代初,伴随着经济上新自由主义思潮的兴起和信息技术革命的浪潮,西方国家掀起了一场新公共管理运动。新公共管理运动给西方国家税收管理方式带来了巨大变化,并对税收征纳成本的有效控制起到了积极作用,本文总结他国经验,以期从发达国家税收管理制度设计和安排上得到一些解决我国目前问题的有益借鉴。

Tax management＇s international comparison and its inspiration to China under background of new public management movement

70＇s at the end of the 20th century,early 80＇s,along with the neoliberal economic thought and the rise of the tide of the revolution in information technology,the West launched a new public management movement.New Public Management movement to revenue management practices of Western countries has brought tremendous changes in the tax cost of effective control 征纳 played a positive role,the paper summed up the experience of other countries with a view to revenue management systems from the developed plans and arrangements to be some solutions in China useful to draw on current issues.