The Researches on Finance and Taxation Measures for Avalanche Corruption

摘要：

　　Corruption comes from the connection between power and interest.Its not only a personal but also a systematic problem.From the perspective of finance and taxation, the abuse of power to tax provides the material foundation for corruption, and the lack of transparency in tax-using power also provides political convenience for rent-seeking corruption.The success of the reform Progressive Era in the US clearly shows that, the drastic method against corruption are reforms in the finance and taxation system as well as the management system.We must separate the politics and the economy,follow the idea of tax legalism and insist on democratic budget.Furthermore, we need to establish the management system with high salary, public participation and budget openness.

关键词： Avalanche Corruption Corruption control Reform of finance and taxation the US experience

作者: LIU Hua-ping HAO Xiao-wei

作者单位: State Tax Bureau of Sichuan Province,Chengdu,P.R.China,610021 School of Finance and Taxation,Southwestern University of Finance and Economics,Chengdu,P.R.China,61

会议类型: 国际会议

会议名称: 2015 International Conference on Public Administration (11 th)2015(第十一届)公共管理国际会议

会议地点: 印度尼西亚

会议语种:英文

页码: 341-348

在线出版日期: 2015-12-09（万方平台首次上网日期，不代表论文的发表时间）