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| Название: | РОЛЬ НАЛОГОВ В ВОЗВЫШЕНИИ ВОСТОЧНОЙ АЗИИ: ЭВОЛЮЦИОННЫЙ АСПЕКТ |
| Другие названия: | The Role of Taxes in the Rise of East Asia: an Evolutionary Aspect |
| Авторы: | Вишневский, В.П.
Вишневская, Е.Н.
Гурнак, А.В.
Visnievski, V.P.
Vishnevskaya, E.N.
Gurnak, A.V. |
| Ключевые слова: | институциональная экономика
эволюция
институты
налоговые системы
налоговые популяции
конфуцианский капитализм
еволюція
інститути
податкові системи
податкові популяції
конфуціанський капіталізм
evolution
institutions
tax system
tax population
Confucian capitalism |
| Дата публикации: | 2014 |
| Издатель: | ДонНТУ |
| Библиографическое описание: | Наукові праці Донецького національного технічного університету. Серія: Економічна. №2 / ДВНЗ "ДонНТУ" ; редкол.: В.В. Дементьєв (голов. ред.) та ін. - Донецьк : ДВНЗ "ДонНТУ", 2014. |
| Аннотация: | Статья посвящена рассмотрению налоговых систем с позиций эволюционной экономической теории через призму налоговых популяций –
реально существующей матрицы, образованной
пересечением универсальных налогов с уникальной географически и биологически детерминированной идеологией, отражённой в формальных и неформальных налоговых правилах-институтах.
Выделено несколько типовых налоговых
популяций, а в качестве примера рассмотрена
Китайско-Восточноазиатская налоговая популяция, базирующееся на конфуцианстве. Эта популяция, в отличие от Европейской, будет продолжать расширяться у усиливать своё влияние в мире, поскольку правила-институты входящих в неё стран продемонстрировали свою высокую приспособляемость и эффективность.
Сделан вывод, что эти обстоятельства и
долговременные эволюционные факторы важно
учитывать при выборе стратегического вектора развития Украины и её налоговой системы,
который часто неоправданно характеризуют
как "безальтернативно европейский". |
| Описание: | Modern trends are that the ideology of European civilization has lately been losing leading position. There strengthened competing ideologies of Chinese, Indian and Muslim civilizations that are based on current economic success and originate
from an alternative vision of the world and the premises that the individual is not sovereign, but, above all, a part of society.
These circumstances determined the purpose
of article: a review of contemporary models of tax systems not from the usual abstract position (for all time) or state-national context (for example, as part of the British, American, German, Japanese, etc.,
capitalism) and through the prism of tax populations - actually existing matrix formed by the intersection of taxes applied, including the universal objects of
the global economy, with a unique ideology rooted in genetic and cultural characteristics of the population of different areas within which there dominates heir own ideology reflected in formal and informal institutions - tax rules.
In today's world there can be distinguished
several typical (maternal) tax populations according to such factors as geographical boundaries (area) the dominant genotype (race), the dominant socio-cultural setting, the level, composition and structure
of taxes, especially the relationship of government institutions and taxes. These are populations of Eu-ropean, Chinese, East Asian, South Asian, Indian, Middle Eastern, and Maghreb. Allocation of such a
model (maternal) populations due to tax as underlying factors of geography (climate and terrain) and biology (the dominant genotype) and derived factors - socio-cultural settings, specificity of the attitude to
the institutions of government and taxes which, in the case of the apparent success of maternal population can spread far beyond the original geographic area and the race dominant in it.
An example of the Sino-East Asian population
of the tax, which are the main representatives of China, South Korea and Japan, was considered.
These countries and their economic and cultural systems are united by the cultural and civilizational Confucian specificity: different from the European understanding of the role of a man in society, the
goals of economic activity and the relationship between government and business entities.
Sino-East Asian tax population formed and
develops its steady type of economic relations between the people and the government, in fact - a special type of social organization that is based on other than in the West, historical and ideological tradition. Regarding the actual tax system, the specifics of this population can be described in four main provisions: (1) moderate official taxes of conventional (Western European) type (value added, wages, profits), (2) the coexistence of formal and informal taxes (those that have not passed the legislative democratic procedures) "tax-like" payments, (3) representation of the authorities by the responsible
elite officials of the samurai-Mandarin type; (4) the special relationship of power to different taxpayers included in the network of social coordination (hierarchy and harmony).
Such a tax system demonstrates its high adaptability, and Sino-East Asian population as a whole – as the countries included in this population show a common positive socio-economic dynamics.
Modern long-term trends are that Sino-East
Asian tax populations will continue to gradually grow further, but not at the expense of expansion in the European style - as a result of military and/or
colonial occupation of new lands and coercion of new subjects to obey the authorities and metropolitan tax (including hidden) - but due to the expansion through the growth of East Asian economies and,
consequently, of the sociocultural norms on which it is based. A European tax population (Western European subpopulation) will decline as well as its influence in the world.
It was concluded that these circumstances and long-term evolutionary factors important to take into account when choosing a strategic direction of developing the economy the tax system in Ukraine
based on the Eurasian socio-cultural traditions, of-ten unfairly characterized as "uncontested European". |
| URI: | http://ea.donntu.org/handle/123456789/29550 |
| Располагается в коллекциях: | Випуск 2
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