How Fiscal and Taxation System Reform Drives the Improvement of Macroeconomic Governance System
The modern fiscal and taxation system is a key connection point between the market economy and national governance.The theory of fiscal sociology reveals the mutual influence between finance and taxation and economic,social,and political aspects,which is the theoretical basis for the soundness of the macroeconomic governance system driven by the reform of the fiscal and taxation system.The study found that the fiscal and taxation system plays a fundamental role in the basic operation of the macro economy in terms of resource allocation,market unification,social fairness and justice,and long-term national stability,providing policy guidance for the reform of the fiscal and taxation system to promote the improvement of the macroeconomic governance system.Based on the internal transmission mechanism between the fiscal and taxation system and macroeconomic operation,the new round of fiscal and taxation system reform should focus on the budget system,tax system,and adjustment of central-local relations,and promote comprehensive deepening of reform to enable the sound and perfect macroeconomic governance system.
fiscal and taxation system reformmacroeconomic governancefiscal sociology
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