从新制度经济学看我国税收征管的优化（The optimization of tax collection and administration in China from the perspective of New Institutional Economics）.docVIP

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从新制度经济学看我国税收征管的优化（The optimization of tax collection and administration in China from the perspective of New Institutional Economics）.doc

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从新制度经济学看我国税收征管的优化（The optimization of tax collection and administration in China from the perspective of New Institutional Economics）

从新制度经济学看我国税收征管的优化（The optimization of tax collection and administration in China from the perspective of New Institutional Economics） The optimization of tax collection and management in China from the perspective of new institutional economics On the optimization of tax collection and management in China from the perspective of new institutional economics 2008-12-20 15:15:16 Abstract: This paper analyzes the existing problems of tax collection and administration in China from the perspective of new institutional economics, and expounds the system choice of optimizing the tax collection and administration in China from the aspects of system elements--the popularization of informal rules, the formal rules can be manipulated and the implementation mechanism is effective. Key Words: New institutional Economics tax collection system choice New institutional Economics and tax Collection and administration ① New System economics takes the system as the research object, thinks the system to the economic behavior influence is vital, the system analysis should reside in the economic core position. The new institutional economics holds that the three pillars of traditional economic theory-the talent elements, techniques and preferences-are not comprehensive, and the system should be summed up. System is the fourth pillar which is indispensable in economic theory. If you leave the system, the elements of land, labor and capital are difficult to function. The implementation mechanism of ② refers to the structure, function and interrelation of the system. Formal rules have mechanisms for implementation, and informal rules have mechanisms for implementation. To examine whether the implementation mechanism of a system is effective mainly depends on the high or low cost of default. A strong enforcement mechanism would make the cost of default extremely high, making any defaults uneconomical. ③ tax revenue as an important means of national organization revenue, legalized tax collect