Local and central governments are concerned to develop fiscal policies that are based on principles already enshrined in the literature as the principle of equity and/or the principle of fiscal appropriateness. Beyond...Local and central governments are concerned to develop fiscal policies that are based on principles already enshrined in the literature as the principle of equity and/or the principle of fiscal appropriateness. Beyond these principles, the governments want to make sure that all taxpayers have the capacity to pay at maturity the tax debts owed to the public budget. In crisis situations, as recent experience has shown, governments adopt fiscal policy measures, with the sole purpose of procuring financial resources to cover the huge government budget deficits. In this situation, a natural question arises： Do governments need, for the elaboration of their fiscal policy, an analysis that takes into account the taxpayer＇s budget？ Or is it sufficient that they confine only to the theoretical principles enshrined in the literature or the tax paying ability of the taxpayers？ The answer can only be affirmative, because any taxpayer＇s budget is an inexhaustible source of resources for the public budgets. It is undisputed that in the taxpayer＇s budget, the tax expenditures coexist with other categories of expenditures such as consumption expenditures, durable expenditures and public utilities expenditures. Each expenditure type is risk-bearing. To study the structure of budget expenditures within the taxpayer, the authors suggest the use of three indicators innovative for the science of public finance： the risk, the sensitivity coefficient and the coefficient of volatility. Depending on the values registered by the three indicators of fiscal policies, expenditures can be classified as risky, volatile and sensitive which may lead to risks of failure to collect the taxes and/or to tax evasion. Innovative for the science of public finances is that the fundamentation of the fiscal policies is realized using the three indicators, the budget of the taxpayer and the networking between the categories of expenditures that fall within its budget structure展开更多
如何建设高效协同的国家创新系统是我国新一轮中长期科技发展规划的核心关切。改革开放以来,我国创新发展的实践为世界做出了重要贡献,学者们关于中国创新实践的理论和实证研究也产出了丰硕成果。然而,当前关于中国特色国家创新系统的...如何建设高效协同的国家创新系统是我国新一轮中长期科技发展规划的核心关切。改革开放以来,我国创新发展的实践为世界做出了重要贡献,学者们关于中国创新实践的理论和实证研究也产出了丰硕成果。然而,当前关于中国特色国家创新系统的理论认知仍有空白,围绕中国特色国家创新系统的建设实践对国家创新系统理论发展的贡献未有系统阐述。为弥补这一缺失,本文综合运用文献计量和知识图谱分析方法,检索Web of Science和中国知网两个数据库中有关国家创新系统的研究文献,关注国家创新系统研究趋势和研究热点,通过关键词共现分析,聚焦主体构成、系统运行等方面系统梳理了国内外学者关于中国国家创新系统研究的主要内容和结论。基于上述分析,本文尝试从政策敏感性、内生性和包容性等三个方面归纳了中国特色国家创新系统的理论认知,并对未来研究做出了展望。展开更多
文摘Local and central governments are concerned to develop fiscal policies that are based on principles already enshrined in the literature as the principle of equity and/or the principle of fiscal appropriateness. Beyond these principles, the governments want to make sure that all taxpayers have the capacity to pay at maturity the tax debts owed to the public budget. In crisis situations, as recent experience has shown, governments adopt fiscal policy measures, with the sole purpose of procuring financial resources to cover the huge government budget deficits. In this situation, a natural question arises： Do governments need, for the elaboration of their fiscal policy, an analysis that takes into account the taxpayer＇s budget？ Or is it sufficient that they confine only to the theoretical principles enshrined in the literature or the tax paying ability of the taxpayers？ The answer can only be affirmative, because any taxpayer＇s budget is an inexhaustible source of resources for the public budgets. It is undisputed that in the taxpayer＇s budget, the tax expenditures coexist with other categories of expenditures such as consumption expenditures, durable expenditures and public utilities expenditures. Each expenditure type is risk-bearing. To study the structure of budget expenditures within the taxpayer, the authors suggest the use of three indicators innovative for the science of public finance： the risk, the sensitivity coefficient and the coefficient of volatility. Depending on the values registered by the three indicators of fiscal policies, expenditures can be classified as risky, volatile and sensitive which may lead to risks of failure to collect the taxes and/or to tax evasion. Innovative for the science of public finances is that the fundamentation of the fiscal policies is realized using the three indicators, the budget of the taxpayer and the networking between the categories of expenditures that fall within its budget structure
文摘如何建设高效协同的国家创新系统是我国新一轮中长期科技发展规划的核心关切。改革开放以来,我国创新发展的实践为世界做出了重要贡献,学者们关于中国创新实践的理论和实证研究也产出了丰硕成果。然而,当前关于中国特色国家创新系统的理论认知仍有空白,围绕中国特色国家创新系统的建设实践对国家创新系统理论发展的贡献未有系统阐述。为弥补这一缺失,本文综合运用文献计量和知识图谱分析方法,检索Web of Science和中国知网两个数据库中有关国家创新系统的研究文献,关注国家创新系统研究趋势和研究热点,通过关键词共现分析,聚焦主体构成、系统运行等方面系统梳理了国内外学者关于中国国家创新系统研究的主要内容和结论。基于上述分析,本文尝试从政策敏感性、内生性和包容性等三个方面归纳了中国特色国家创新系统的理论认知,并对未来研究做出了展望。
