Taxation Governance by Data:Technical Dimension of Modernization of Tax Governance
The modernization of tax governance is an advanced state that tax governance presents after the development of science and technology and management technology to a certain stage.It is also a dynamic process in which tax governance evolves with the modernization of national governance systems and governance capabilities.The modernization of tax governance originates from and benefits from technology,with technological progress itself as the impetus for development.However,while the current technological development is promoting the modernization of tax governance,it has also brought practical difficulties to the process of modernization of tax governance.This dilemma is mainly reflected in the"rational struggle"between value and technology,which has led to the technical paradox of tax governance.The specific impact of this problem is the alienation of value pursuit,instrumentalization of people,and internalization of technology.The modernization of tax governance should take achieving"digital governance"as the core goal,empower social entities and tax organizations through technology embedding mechanisms,enhance the tax governance capacity of the country,enhance the efficiency of tax governance,and promote the modernization process of tax governance.Therefore,it is necessary to fully leverage the three major functions of technological rationality:to fully leverage the procedural elements of technological rationality and effectively coordinate the relationships between the elements of tax governance structure;fully leverage the driving force of technological rationality and actively promote the transformation of tax governance model to"digital governance";and fully leverage the productive function of technological rationality,and enhance governance efficiency by empowering the public and tax governance entities.
modern governancemodernization of taxationtechnical rationalitydigital economy
万方数据
维普
