行政法学研究
行政法學研究
행정법학연구
ADMINISTRATIVE LAW REVIEW
2013年
3期
43-48
,共6页
行政合同%成本-效益分析%行政成本
行政閤同%成本-效益分析%行政成本
행정합동%성본-효익분석%행정성본
Administrative Contract%Cost-beneift Analysis%Administrative Cost
税收遵从协议属于行政合同，是我国契约治理的实践和行政管理模式的变革。税收遵从协议存在积极作用和消极作用。积极作用表现为协议通过降低行政成本来推动双方主体主动履行协议，由此建立契约治理的有效机制，这是传统行政合同理论没有触及的领域。消极作用表现为协议把私法属性融入公法治理模式时产生的局限性，但这可从制度设计上加以防范。
稅收遵從協議屬于行政閤同，是我國契約治理的實踐和行政管理模式的變革。稅收遵從協議存在積極作用和消極作用。積極作用錶現為協議通過降低行政成本來推動雙方主體主動履行協議，由此建立契約治理的有效機製，這是傳統行政閤同理論沒有觸及的領域。消極作用錶現為協議把私法屬性融入公法治理模式時產生的跼限性，但這可從製度設計上加以防範。
세수준종협의속우행정합동，시아국계약치리적실천화행정관리모식적변혁。세수준종협의존재적겁작용화소겁작용。적겁작용표현위협의통과강저행정성본래추동쌍방주체주동리행협의，유차건립계약치리적유효궤제，저시전통행정합동이론몰유촉급적영역。소겁작용표현위협의파사법속성융입공법치리모식시산생적국한성，단저가종제도설계상가이방범。
Being a type of administrative contract, tax compliance agreement is the practice of contractual governance and the revolution of administrative management mode in China. There are both positive and negative effects. For the positive side, it pushes both parties to implement the agreement initiatively by reducing the administrative cost, establishing an effective mechanism of contractual governance, which is the area the traditional administrative contract theory did not touch. Meanwhile, for the negative side, introducing private law property into public law governance mode leads to limitations, which can be eliminate by the system designed nevertheless.
