基于交易成本模型的中国税收授权立法研究

税收授权立法在我国税收法律体系中占据主导性地位。改革开放以来,税收授权立法对经济建设、社会发展做出了巨大贡献,同时也存在诸多问题,产生了一系列危害。通过构建我国税收授权立法交易成本模型,发现授权立法可降低立法成本,所引发的代理成本问题可由立法者的干预来解决。因此,我国应保留税收授权立法,并对其加强监督和约束。

Research on Delegation of Tax Legislation in China Based on A Transcation Cost Model

The delegation of tax legislation has a dominant position in the tax law system.Since the reform and open policy,the delegated tax legislation has an enormous contribution on economic construction and society development;however,there are many issues to produce a range of harm.We build a transaction cost model,and found that the delegation can reduce the legislation cost,and bring the agency cost which can be reduced by the intervention.Based on this,China should keep the delegation of tax legislation,and strength the constraint of this power.