论财税体制与国民尊严的关系及其启示

发布时间：2018-01-31 10:28

  本文关键词： 财税体制 国民尊严 公共产品 权利 义务　出处：《道德与文明》2014年03期 　论文类型：期刊论文

【摘要】：财税体制与国民尊严之间是一种正相关关系。财税体制本身既是提升国民尊严的公共产品,也是保障优质公共产品供给,从而提升国民尊严总体水平不可或缺的重要手段。当下国民尊严总体状况实在堪忧,要完善国民尊严的现状,既要以财税体制优化作为主要目标和手段,并作为政治体制改革的突破口,注意税制改革与财政改革的同步与协调,也要注意财税体制目的物——公共产品结构的调整,特别是提高公共产品的合意性水平。
[Abstract]:There is a positive correlation between the fiscal and taxation system and the national dignity. The fiscal and taxation system itself is not only a public product to promote the dignity of the people, but also to ensure the supply of high-quality public goods. In order to improve the overall level of national dignity is an indispensable important means. At present, the overall status of national dignity is worrying, to improve the status quo of national dignity, we should take the optimization of fiscal and taxation system as the main goal and means. And as a breakthrough in the reform of the political system, we should pay attention to the synchronization and coordination between the tax system reform and the fiscal reform, and also pay attention to the adjustment of the structure of public goods, which is the object of the fiscal and taxation system. In particular, improve the level of consensus of public goods.
【作者单位】： 西安市国家税务局;
【分类号】：F810;B822
【正文快照】： “财税体制与国民尊严”课题研究的理论价值与现实意义在于,或可藉此打通二者之间长期存在的分隔与分离状态,从而发现提升国民尊严总体水平的可操作性之现实路径与策略。因此,探究财税体制与国民尊严之内涵、二者之间的逻辑相关性以及现实启示,就成为本文意欲探究的三大主要问，

本文编号：1478850