A Research on Theoretical Logic of Tax Governance Modernization
Based on the perspective of fiscal sociology,this paper explains the theoretical logic of tax governance modernization from four dimensions:value rationality,organizational system,institutional rules and technical rationality.This paper holds that the modernization of tax governance is not only the foundation and guarantee of the modernization of national governance,but also the meaning of Chinese modernization,and the organic unity of"Four-In-One"of value,organization,system and technology.Value rationality is the value pursuit of tax governance modernization,and also sets the value orientation for the practice of tax governance.The organizational system is the carrier platform on which the practice of tax governance depends,forming the hardware foundation of the modernization of tax governance.Institutional rules set up basic rules and procedures for the practice of tax governance,and form the public order of tax governance.Technical rationality is the driving factor of tax governance modernization,which not only provides tools and means for tax governance practice,but also provides a way of thinking for organizational improvement,system evolution and value realization.
National governance modernizationTax governance modernizationTheoretical logicFiscal sociology
万方数据
维普
