经济时代变迁对税收治理模式的影响研究——兼论数字经济时代税制改革设想
A Research on the Impact of Changes of Economic Era on Tax Governance Models:On the Direction of Tax Reform in the Digital Economy Era
田志伟 1丁玉姣 1王强1
作者信息
- 1. 上海财经大学公共政策与治理研究院;国网辽宁省电力有限公司大连供电公司
- 折叠
摘要
从农业经济时代到工业经济时代,再到数字经济时代,每一次经济时代的重大变迁都会对税收治理模式和税收制度产生较大冲击.为理解经济时代变迁对税收治理模式和税收制度的影响,本文从税源构成、税源信息收集、税收收入归属、税收职能等维度梳理各经济时代税制设计的底层逻辑,并探析数字经济发展对税收治理体系的影响,对未来税制改革方向与税收治理模式提出政策建议.
Abstract
From the agricultural economy era to the industrial economy era,and then to the digital economy era,every major change in the economic era will have a great impact on the tax governance model and tax system.In order to understand the impact of economic era changes on the tax system,this paper reviews the underlying logic of tax system design in various economic eras from four dimensions:tax source,tax information,tax attribution and tax function.It analyzes the impact of digital economy on the tax governance system,and provides policy suggestions for future tax reform and tax governance model.
关键词
农业经济时代/工业经济时代/数字经济时代/税收制度/税收治理Key words
Agricultural economy era/Industrial economy era/Digital economy era/Tax system/Tax governance引用本文复制引用
基金项目
中央高校基本科研业务费资助项目(2023110139)
国家社会科学基金(22FJYB037)
出版年
2024
NETL
NSTL
万方数据