Does taxation lose its role in contemporary democratisation? State revenue production revisited in the third wave of democratisation
Does taxation lose its role in contemporary democratisation? State revenue production revisited in the third wave of democratisation
复制标题
税收在当代民主化中是否失去了作用？
DOI：
10.1111/1475-6765.12276
复制
发表时间：
2018
影响因子：
5.3
通讯作者：
Junko Kato and Seiki Tanaka
中科院分区：
文献类型：
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作者：
大河原知樹;堀井聡江;シャリーアと近代研究会;岡田正則・榊原秀訓・白藤博行・人見剛・本多滝夫・山下竜一・山田洋【編】;曽我謙悟;藤川久昭;森井裕一;Junko Kato and Seiki Tanaka
与“没有代表就没有税收”的呼吁相呼应，现代税收的发展与西方民主化齐头并进。然而，税收似乎在第三次民主化浪潮中失去了作用。与早期的民主主义者不同，当代的独裁政权倾向于在民主化之前引入现成的现代税收制度。在国际组织的建议下，成熟民主国家创新的增值税已被采纳，用于全球化市场的经济调整和发展。尽管存在这些分歧，本文认为，税收和代表性之间的基本关系仍然存在。税收本质上涉及寻求收入的统治者和公民之间的社会契约，因此涉及他们对代表权的讨价还价。因此，国家收入的产生也干预了当代民主化。通过将1960年至2007年间增值税在143个发展中国家的影响因素考虑在内，熵平衡分析证实了增值税在当代民主化中的重要作用。税收与民主化的联系从早期的民主化一直延续到当代的民主化。
Echoing the call for ‘no taxation without representation’, the development of modern taxation went hand‐in‐hand with Western democratisation. However, taxation appears to have lost its role in the third wave of democratisation. Unlike early democratisers, contemporary autocracies tend to introduce a ready‐made modern taxation system before democratisation. With advice from international organisations, the value added tax (VAT), which mature democracies innovated, has been adopted for economic adjustment and development in globalised markets. Despite these divergences, it is argued in this article that a fundamental relationship between taxation and representation remains. Taxation inherently involves a social contract between revenue‐seeking rulers and citizens, and thus involves their bargaining over representation. Therefore, the production of state revenue intervenes in contemporary democratisation as well. By factoring in the effect of the VAT in 143 developing countries between 1960 and 2007, an entropy‐balancing analysis has confirmed its important role in contemporary democratisation. The taxation‐democratisation linkage has travelled from early to contemporary democratisation.