国家能力视阈下减税的政治功能分析

发布时间：2018-05-15 18:25

  本文选题：减税 + 国家能力　； 参考：《湖北社会科学》2017年10期

【摘要】：近年来,中国、印度、美国等世界主要大国纷纷推出减税政策,已然成为世界经济中的一道靓丽风景线。对于减税的意义,一般的政策分析家们主要着眼于经济学视野,从减税、经济增长、居民收入增加、税基扩大等角度为减税做合理化的论证。然而,税收绝不仅仅是一个经济问题,更是一个涉及国家能力的政治问题。合理的减税政策不仅能够进一步提升国家财政汲取能力,而且在增强政治统治合法性、保障宏观调控实效性、提升财产论证规范性等方面具有明显的政治功能。世界上许多国家正是通过合理的减税,进而为提升整体国家能力、保障国家权力行使的有效性奠定基础。
[Abstract]:In recent years, China, India, the United States and other major world powers have introduced tax cuts, which have become a beautiful sight in the world economy. For the significance of tax reduction, the general policy analysts mainly focus on the economic perspective, from the tax reduction, economic growth, income increase, tax base expansion and other angles to rationalize the tax reduction argument. However, taxation is not just an economic issue, but also a political issue involving the state's capacity. Reasonable tax reduction policy not only can further enhance the national financial absorption ability, but also has obvious political function in enhancing the legitimacy of political rule, ensuring the effectiveness of macro-control and improving the property demonstration standard and so on. It is through reasonable tax reduction that many countries in the world lay the foundation for enhancing the overall national capacity and ensuring the effectiveness of the exercise of state power.
【作者单位】： 武汉大学政治与公共管理学院;海南大学;
【基金】：国家社会科学基金重点项目“中国特色社会主义政治发展道路的理论、路径和机制研究”(12AZZ001)
【分类号】：F811.4
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本文编号：1893418