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税收征管作为税收政策的执行应遵循公共利益最大化原则,这也是税收的本质属性。但是在当前我国的基层征管领域,存在税务人员和纳税人勾结,以公共利益为代价谋求其个人利益的现象,而这种现象往往导致公共利益异化。本文运用塔洛克的丛林理论分析范式联系征管实践从寻租空间、寻租需求、寻租过程到长期持续寻租这四个角度对征纳寻租交易进行了生动的还原,深入地剖析和揭示了征管领域的征纳寻租交易过程,以期为我国抵制征管腐败提供借鉴。
Tax collection and administration as a tax policy should follow the principle of maximizing the public interest, which is the essential attribute of taxation. However, in the field of grassroots administration at present in our country, there exists a phenomenon that tax officers and taxpayers collude with each other to seek their own interests at the expense of the public interest, and this phenomenon often leads to the alienation of public interests. In this paper, we use the theory of the jungle in Tarot to analyze the paradigm of collection and management of tax collection practice, and vividly reduce the rent-seeking transactions from the aspects of rent-seeking space, rent-seeking demand, rent-seeking process and long-term rent-seeking. In the field of collection and management of rent-seeking transaction process, with a view to China’s resistance to corruption and provide reference.