税收结构改变的长期影响与转型特征

提高直接税比重是优化我国税制结构和调节收入分配的重要实现途径，但可能同时对经济增长和社会福利产生影响。当政府降低消费税，如果维持长期总税收不变，那么不管是提高工资收入税税率还是资本收入税税率，经济中的资本积累和生产规模都会有一定程度的缩减；从长期看，提高直接税比重会降低消费者福利，但是转型过程中可能会有部分代际受益。相比于提高资本收入税，提高工资收入税税率在长期给经济增长和消费者福利带来的负效应更为明显。     

Empty schools and Silencios: pedagogical openings for memory-making in Colombia

This paper draws from Silencios – a photography series by the Colombian artist Juan Manuel Echavarría. Silencios comprises more than 120 portrayals of abandoned schools due to armed conflict in Los Montes de María, Colombia. Sharing Echeverría’s belief that ‘these chalkboards have lessons to tell us about war’, the author of this paper advocates for the pedagogical use of Silencios to promote and support memory works in Colombia. The present analysis acknowledges that hegemonic memories and narratives have a negative impact on conflict-affected societies due to their authoritarian and oppressive character.

Therefore, the pedagogical use of Silencios seeks to ignite multiple narratives and counterhegemonic memories that might emerge as the public interacts with the photography. The visuals, in this sense, become an educational opportunity to stimulate reflection and resistance against the monopoly of the past in a country that is currently emerging from conflict. In this paper, the abandoned schools are considered as memory sites, and as renewed learning spaces to stimulate reflections and debates upon the armed conflict. Silencios can contribute to peacebuilding efforts by bringing up the possibility to reconsider essentialist conceptions of peace, memory, and pedagogy, that might hinder potential venues for enduring peace in Colombia.     

Peace Pedagogy and Interpretative Frameworks of Distrust: State–Society Relations in the Colombian Peace Process

The Havana Peace Accords of 2016 sought to end five decades of internal conflict in Colombia. As well as disarming the FARC, they promise to bring state institutions to abandoned regions and enable citizen participation. However, there is an obstacle to this which has consistently been overlooked by Juan Manuel Santos' government: a chronic distrust in the state dating back to colonialism. This article draws on ethnographic research with the Colombian government's ‘peace pedagogy’ team, tasked innovatively with educating citizens about the Havana Accords and incorporating them in the co-production of peace. It shows that citizens' learning about state policies, and reception of state efforts to shape that learning, are filtered through pre-existing perceptions of the state: in Colombia, interpretative frameworks of distrust. This ethnography illuminates state–society relations in the Colombian peace process, offering implications for ongoing implementation of the Accords, and posing questions for other countries in transition, arguing that historically-constituted perceptions of the state should be taken into account when communicating government policies to society.     

What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

ABSTRACT

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.     

我国卷烟消费与卷烟消费税调控

卷烟消费与卷烟消费税是关系到国民健康与国家财政收入的大事。本文分析了我国卷烟消费与卷烟消费税现状以及面临的挑战，并提出了卷烟消费税改革的建议。     

完善我国税务行政审批制度初探

改革我国现行税务行政审批制度 ,应该遵循行政审批的基本法律规定和理论指导综合考虑历史、社会、法制等诸多方面的因素 ,从清理行政审批项目、设定规范审批、严格审批程序 ,实施分类管理等方面着手。     

论政府行为对征纳关系的影响

目前社会上偷税、漏税、骗税、抗税的现象依然存在,而且不是个别现象。理论界和实务界一般都把这些现象归咎于纳税人纳税意识淡薄,认为构建和谐征纳关系的关键在于如何提高纳税人的纳税意识。本文认为,纳税意识受多方面因素的影响,其中政府行为是一个主导因素;政府行为失范可能会对纳税意识产生“蝴蝶效应;”构建和谐征纳关系,不仅要培养纳税意识,更重要的是要培养征税意识和用税意识,政府要依法行政。     

论税法的公平价值

文章从税收法治的内涵入手，分析了税法的公平价值体系，从法源角度对税法公平价值的意义和作用进行了阐述，并就税收功能的发展对税法公平价值内涵的影响作了有益地探讨，提出了实现税法的公平价值是税收立法、执法的出发点和终极目标。     

论外商投资企业转移定价避税

目前我国许多外商投资企业长期亏损,但仍能够处于非破产境地,其中一个非常重要的原因就是其利用转移定价方式转移利润进而避税,这严重影响了我国的税收征管。本文从外商投资企业转移定价避税的一般表现形式入手,指明我国外商投资企业转移定价避税的特点,分析了现行税收法规对外商投资企业转移定价问题规制的内容及存在的缺陷,提出笔者对于完善相关立法的建议以及其他可采取的一些反避税措施的思考。     

文明学论纲--全球化时代文明反思的学理呼唤

在全球化的语境下，明的冲突与和解、转型与重建，已成为当代人类社会发展深层次的无法回避的时代课题。因此，更需要建立综合性、反思性、前瞻性的明学来审视明的内在本质，统观明的历史演进，评判明的人性价值，引导明的发展方向。明学正是全球化时代人类把握明命运的学理呼唤。