德国自第二次世界大战之后,实行一种“社会市场经济”体制。“社会市场经济”体制的理论基础,是新自由主义的经济政策。新自由主义一方面反对传统的自由放任主义,另一方面也不赞成凯恩斯主义由国家干预来替代和克服自由放任主义。他们主张,国家应采取积极、有效的措施,促进国民经济有规则的发展。德国实行“社会市场经济”以来,取得了比较好的效果。在这方面,健全的税收管理体制起了积极的作用。 Since the Second World War, Germany has put in place a system of “social market economy.” The theoretical basis of the “social market economy” system is the neoliberal economic policy. Neo-liberalism, on the one hand, opposes the traditional laissez faire laissez-faire. On the other hand, it rejects the fact that Keynesianism is replaced by state intervention to overcome laissez-faire. They advocate that the state should take active and effective measures to promote the regular development of the national economy. Since Germany implemented the “social market economy”, it has achieved relatively good results. In this regard, a sound tax administration system has played a positive role.