纳税投资论认为,纳税是纳税人向政府的一种投资。通过引入纳税投资这一理念来分析财政透明度问题,认为政府努力提高财政透明度是顺理成章的事。笔者认为,提高我国财政透明度首要的是革新现有的政府财政管理理念和纳税人的纳税理念,其次相关的制度安排也很重要。一、纳税投资论 Tax investment theory that the tax is the taxpayer to the government an investment. By introducing the concept of taxpaying investment to analyze the issue of fiscal transparency, it is logical that the government should strive to improve its fiscal transparency. The author believes that improving China’s financial transparency first and foremost is to reform the existing government financial management concepts and taxpayers’ tax concept, and secondly, the relevant institutional arrangements are also very important. First, tax investment theory