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Jingdong book

税收征管过程中寻租性腐败行为研究

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Jingdong book

税收征管过程中寻租性腐败行为研究

Name: 税收征管过程中寻租性腐败行为研究
Brand: Jingdong book
SKU: 3110139631
Price: 25.04 USD
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Content Description

《税收征管过程中寻租性腐败行为研究》稿关注当前中国税收征管领域中的腐败现象，通过文献考察和案例研究，探讨其机理，研究其原因，寻求应对和清除税收征管腐败的方法和策略。《税收征管过程中寻租性腐败行为研究》稿从税收征管寻租性腐败问题入手，通过税收征管实践的国内外对比和三个震惊全国的腐败案例回顾，分析了当前我国税收征管制度中存在的寻租性腐败问题，并从税收征管的寻租性腐败行为发生的内在机理、征管制度及激励机制三个层面深入揭示了执法人员腐败的原因，最后针对这些原因做出了防范税务人员寻租性腐败的制度设计。

Author Description

欧纯智，女，哈尔滨人，汉族，1975年1月生。黑龙江省哈尔滨市南岗区国家税务局干部。中国人民大学行政管理博士，财政部财政科学研究所博士后。主要研究领域：税收道德、公共利益、公共性。
学术成果：
1.在CSSCI期刊独立发表两篇论文
2.The Building of Relationship between the Taxation Authority and Tax Collector based on the Principal-Agent Game Theory已经由Atlantic Press于2014年结集出版
3.第八届中德公共管理国际会议提交论文，由社会科学文献出版社收录于《社会治理的公共管理：2013第八届中德公共管理国际研讨会论文集》
4.武汉大学第七届、第八届珞珈国是论坛，分别获得优秀论文奖和论文二等奖
5.2012年参与财政部电影税收理论课题
6.2013年参与成都市行政改革课题
7.2014年参与财政部财税改革课题

Catalogue

第1章绪论
1.1 研究的背景和意义
1.2 研究的内容和思路
1.3 研究方法和创新

第2章征管领域寻租性腐败的理论和文献综述
2.1 理论基础阐释
2.2 文献综述
2.3 本章小结

第3章税务人员与纳税人的寻相租性腐败决策分析
3.1 税务人员决策分析
3.2 征纳博弈分析
3.3 本章小结

第4章征管过程中寻租性腐败行为的机理分析
4.1 征管领域的寻租分类
4.2 征纳共谋寻租交易分析
4.3 征管领域寻租的效应分析
44本章小结

第5章引发征管领域寻租性腐败的原因分析
5.1 征管制度分析
5.2 纳税服务机制分析
5.3 激励机制分析
5.4 本章小结

第6章征管领域的寻租性腐败案例分析
6.1 国美税案——国家税务总局孙海亭
6.2 国美税案——北京国税稽查局及海淀
国税局落马干部
6.3 北京市地税局原局长王纪平贪污受贿
6.4 案例总结与比较

第7章税收征管腐败防治的比较研究
7.1 我国税收简介
7.2 国外税收制度与实践
7.3 我国税收制度与实践
7.4 国内外税收制度对比
7.5 本章小结

第8章防范征管领域寻租性腐败的
制度设计原则
8.1 征管制度设计原则
8.2 保护纳税人合法权益的制度设计原则
8.3 税务人员的激励机制设计原则

第9章结论：走向正义的税收征管
参考文献
后记

Book Abstract

《税收征管过程中寻租性腐败行为研究》：
1.3.1研究方法
研究方法是研究的重要工具和技术支持，影响着对问题观察的视野，关系到对研究对象把握的深度和广度。本专著综合运用文献研究、规范分析、实证分析、对比分析、理想类型相结合的研究方法。具体来说，本书采用的主要研究方法是：
1.文献研究方法。本书依照文献分析的路径和方式，搜集国内外有关税收贪腐的研究资料、了解税收贪腐现状的困境、成因、造成的危害和改善的原则等问题，再收集征管、寻租性腐败、政府管制、行政酌情自由裁量权、博弈论、纳税遵从、委托一代理等各类相关理论文献。并对其进行鉴别，去掉主观性太强或者缺乏现实解释力的资料，留存更符合客观现实的文献，进行归纳、演绎、整理、分析和鉴别，系统全面地对我国税收征管现状进行综述和评论，为本书提供坚实的文献依据和理论基础。国外征管制度的文献研究，正是我们学习的源泉和可借鉴的成功经验，是我国构建抵制腐败的征管制度必不可少的对比资料。
2.理论逻辑推理法。古典经济学家的理性经济人假设并不是放之四海而皆准的假设，在某些情境当中并不适用，税务人员常常受有限认知和信息所限，只能做到有限理性，所以本书的假设都是基于西蒙的有限理性假设；唐斯的官僚预算最大化理论为我们分析税务人员的个人行为选择开启了崭新的一页；Mc-Chesney对寻租进行了细致的分类有助于我们更精准地识别征管寻租腐败行为；塔洛克的丛林理论对寻租共谋的构成进行了细致的描摹；塔洛克的寻租理论为我们非常清晰地指出了寻租造成的宏观经济损失；布坎南的寻租三层次理论为我们生动刻画了寻租的自我膨胀趋势；霍布斯、洛克、亚当·斯密的共同体理论充分肯定了人类一直都需要政府管理并辅之以必要的服务，借用布坎南和塔洛克的集体选择理论对政府管制给予充分的肯定，同时指出造成当前征管腐败的税务行政审批正是施蒂格勒所说的管制捕获式审批，而管制的初衷正是布兰代斯法官所倡导的实现公共利益，大师的分析范式为我们的税务行政审批指出了改革的路径；自由裁量的存废之争源于柏拉图和亚里士多德，而戴维斯站在法哲学的基础之上为自由裁量辩护，我国当前的税收自由裁量的细化量化趋势正在一点一点偏离正义；穆勒和卢卡斯的期望预期理论揭示了税务人员与税务机关的互动是长期的，短视是要不得的，税务机关可以借此引导税务人员的工作努力程度，让一雅克‘拉丰的分析范式将税务机关与税务人员的委托代理关系分成三类，对税务人员辅以有针对性的引导，在承认其私利天性的基础之上，使其私利与公共利益相契合，破解了税务机关与税务人员的委托代理困局。曼瑟尔·奥尔森的经济激励与社会激励是对税务人员行为的最有力引导。
3.实证研究方法。本书在文献综述的基础上，通过查阅统计年鉴、档案文献资料、国内外公开的统计数据、案例等，关注我国税收征管改革实践中所获得的成绩和面临的困境，通过观察、描述和分析，一方面印证前期的理论文献综述研究，另一方面研究问题症结所在，为理想的征纳协调机制的重塑提供现实依据和事实基础。通过前期的理论研究和规范分析，我们提出抑制税收寻租腐败的关键是建立科学有效的征管制度假说，利用具体案例与数据印证理论分析部分得出的结论。当前学术界对寻租的研究主要集中于博弈论方法的理论研究，学者们常常因假设条件的不同而导致结果各异，然而不能接受经验数据检验的理论，其
……

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