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按照新制度经济学的观点,一个社会的历史文化传统、价值观念及行为习惯等作为“非正式制度约束”而影响着经济制度的选择与变迁过程。用这样的观点分析我国的税制改革,可以发现,我国社会特有的历史文化传统(如权威主义意识,等级文化,中庸,人治与德治,特殊的面子、人情关系,群体意识和平均主义倾向)都在税制改革的制度变迁中产生了重要影响。对我国非正式约束的理论和现实分析有助于说明税制改革任务艰巨的原因,并找出应对策略。
According to the new institutional economics, the historical and cultural traditions, values, and behavior habits of a society as “informal institutional constraints ” affect the process of economic system selection and change. Analyzing the tax reform in our country from this point of view, we can find that the historical and cultural traditions unique to our society (such as authoritarianism, hierarchical culture, moderation, rule of man and virtue, special face, human relations, group awareness and egalitarian tendencies) All have a significant impact on the institutional change of tax system reform. The theoretical and practical analysis of the informal constraint in our country help to explain the arduous task of tax reform and find out the countermeasures.