The Study On Question Of Financial Democracy For The Prevention Of The Alienation Of Power

This paper focuses on the control function of fiscal democracy to power, put preventing the dissimilation of financial power as the goal, through the research of mechanism of fiscal democracy to control power, analyze the carrier of fiscal democracy system to control power, and try to put forward improvement suggestions aiming at the existing problems of financial democraty mechanism. Specifically this paper consists of several parts as follows:The first chapter summarizes of fiscal democracy, taking this as the basis for further research. In the chapter the concept of democracy, the concept of financial, concept of financial democracy were defined firstly,on the basis of the normative concept and the descriptive concept of democracy, puts forward the application of the concept of democracy, democracy will be defined as the mechanism to prevent the alienation of power. On this basis, put forward the concept of financial democracy, a power operation mechanism that prevent the alienation of fiscal power. Based on defining the concept and the interdisciplinary nature of fiscal democracy problem, respectively from the perspective of different disciplines to further explore the nature of fiscal democracy, put forward three different aspects of fiscal democracy essence, That is,the equilibrium on public goods supplying and demanding in the finance perspective, the interaction between right and power from the perspective of political science, the right standard from the perspective of philosophy of law. Discussion on the content system of fiscal democracy, including participation, constitution, rule of law, decentralization and competition, proves them as part of the system of financial democracy content. Among them, participation is a concrete realization form of democratic finance, is the proper meaning of fiscal democracy, constitutionalism and rule of law are the two external constraints from the essence and form aiming at the congenital defect in the democratic mechanism itself, Decentralization and competition is the specific method of controling financial power in financial democracy mechanism; Respectively from three aspects,including the theory of value, methodology and epistemology,study the philosophical foundation of fiscal democracy. Among them, the theory of value basis of financial democracy is freedom and equality, methodological basis is realism, the epistemology basis is pluralism; Combing the realization conditions of financial democracy, including the right to culture, contract culture and system culture as culture conditions, the civil society as the social conditions and distinction between the public and private areas, property and the material form as the economic conditions, tax state as the political conditions; Cleared the realization form of fiscal democracy, namely the rule of law, Includes two aspects of tax legal doctrine and the budget law, respectively corresponding to the taxation of democracy and democratic budget.The second chapter mainly discusses the mechanism of fiscal democracy to prevent alienation of financial power, which is taken as the basic and deepen research for the previous chapter and the foundation of after chapter about system carrier problem research. This chapter firstly summarizes the financial power, specifically introduces the definition of power and financial power, the power is defined as social relations between people and people with a mandatory compliance feature, the financial power is a power in the process of finance or closely related with financial process, is a kind of power ahout politics and economy, is a public power which’s subject is the state, is a polymers of variety of specific powers,which directly or indirectly associated with a legislative power, administrative power and judicial power. Nature of fiscal power is public, while legitimacy of fiscal power originates from the trust of the people. Trust is related to the information, is situated between the known and unknown state. In the process of financial information asymmetry,the trust to financial power is relative,but not absolute. Fiscal power gained legality based on relative trust, based on absolutely not trust, the fiscal power need the external constraints. As the collection of powers, financial power includs the power to tax and budget, these two kinds of power can be further divided into more specific types of power; Based on summarized the financial power, further analyzes the alienation problem of financial power, defines the alienation of financial power, the alienation financial power is that the financial power deviates from the public nature of financial power in the process of operation,goes to the opposite of freedom that included rights and.democracy. The result of alienation of fiscal power is loss of its legality and legitimacy. The direct form of fiscal power alienation is fiscal budget maximization, and the specific form is decision-making errors, rent-seeking and corruption. The decision-making errors is about the ability of the rulers, the so-called " the mediocre officer ", making mistakes is caused due to its limitations, also failed to live up to the people’s trust,is a form of which belongs to the power alienation. While the rent-seeking and corruption are not caused of the ability, mainly related to the power driven by private desires and abuse of power, which makes the fiscal power deviates from democratic control, the so-called the use of public power for private purposes; Further analysised of the causes leading to the alienation of financial power, the main analysis of the causes of fiscal budget maximization is from two angles of the expansion of financial functions and the government’s own Levitan hobby under democratic mechanism; Finally focuses on the three kinds of mechanism to prevent the financial power of alienation, including the self constraint mechanism based on the moral, the balancing mechanism with the help of decentralization, the interactive mechanism with the right to restrict the power. Among them, the right to restrict the power is the main mechanism of fiscal democracy control, and analyzes the basic principle of the right to control power, discusses the right type and content of the right to impose constraints on fiscal power under the fiscal democracy. Finally elaborated the significance of financial democracy to prevent the alienation of power.The third chapter mainly analysis the system carrier of the control mechanism of power of the financial democracy, as the further deepening of the previous chapter. In this chapter, mainly analysis four system as the operation carrier of control mechanism of power of fiscal democracy. Specifically include the following: First is the electoral system. Democratic control of financial power, can not ignore the value of electoral system to impose restrictions on ruler. When the free elections of voters combines with the characteristic of time limit of power under the fiscal democracy mechanism, election system can restrain the power to a certain extent. At the same time, explore the limits of the electoral system in the constraint of power, and analyzes the reasons; Second, about tax legal system. Under the Tax Legalism principle, the formal rule of law itself can impose on the constraints to tax power, these principles mainly include the eight principles of rule of law by Fuller. The legal principle of tax law itself also can control the tax power, these principles include according ability to pay taxes principle and proportion principle. These two principles is about the essence of the rule of law principle of control power, corresponding with the formal principle of rule of law. Among them, according ability to pay taxes principle can control power from the ability of the taxpayer’s burden and the principle of proportionality is from the rationality of tax burden. Different tax system design and selection can also exert control on the tax power. The material form of object of taxation will affect the control to tax power, compared with the labor, material property, the form of money levied more conducive to restricting the tax power and fiscal democracy.The taxpayer can manipulate and select the tax base is helpful to restrict tax power, while compared with the progressive or regressive tax rate, the proportional tax rate is more in line with the idea of control power of fiscal democracy; Third is the budget law system, which mainly is the external institutional constraints to budget power. The special choice of tax system not only can constrain tax power, but also can control the budget power. In general, earmarked tax system which can effectively establish the complementarity between tax base and expenditure helps to control the budget power. Decentralization and balance is the main design of the system to prevent the budget power alienation in the budget process, the decentralization of budget process mainly focus on the relationship between representative institutions and the government, the representative institution exercises the budget approval power and budget supervision power, the government exercises the budgeting and budget implementation power. On basis of decentralization, given there was a great disparity in strength between the representative organization and government and can not effective checks and balances, it is necessary to introduce the judicial power to the budget process, which join with the legislative power to restrict the government’s power, so as to achieve balance in the budget process and guarantee the mutual restriction of powers. The fiscal deficit, public debt and inflation are related to the expansion of budget power, based on the analysis of the relationship between the three and alienation of budget power, advocated by the method of restoring the principle of balanced budget to effectively constrain budget power,get to the target of "make both ends meet". The specific methods of operation technology of budget are closely related to the fiscal democracy mechanism, can also be applied to control the power of budget externally, including the zero base budget, performance budget and the dual budget. The zero base budget helps to curb the tendency of expansion of the government’s budget expenditure, performance budgeting can improve the efficiency of government budget expenditure, while the dual budget is closely related to the fiscal transparency. On condition of the rule of law, emphasizes the legal nature of budget can overcome the disadvantages of soft budget constraint, should expand the content of the "law" to budget in process of administration according to law, solid the legal status of the budget, maintain the legal qualification of the budget, and ensure the legal attribute of budget. Finally is about the financial transparency of legal system, it is a necessary condition of fiscal democracy, is also an important institutional carrier to constraine financial power. Fiscal transparency of legal system includes two aspects, namely the open budget legal system and the legal system of disclosure of government’s information, correspond to the right to know and the obligation of information disclosure. China’s existing "budget law" although provide the open budget legal system, but the perspective of legislation is still not the right, the right to know is still unable to follow. And the "Regulations on open government information" is the existence of the problem of low legal hierarchy, it is necessary to be increased to "law".The fourth chapter mainly analysis the improvement path of prevention of power alienation of financial democracy, as the final summary of the text. this chapter begin to study from the dimension of the realization of right, from four angles to explore and perfect the mechanism, system, mode and method of financial democracy: One is the improvement path of concept. This path emphasis on using of "Fiscal Illusion" in finance and tax law, change the expected earnings or the expected costs to select behavior of the people under the system, directly affect people’s behavior motive, make them make the spontaneous and conscious choice to exercise the right, so as to cultivate the consciousness of public rights of all people, to promote the the subject rights to " struggle for the rights". Two is the improvement path of system. This is mainly about the transformation of democracy on fiscal transparency system and to break the obstacles of system construction on taxpayer litigation system. For fiscal transparency system, the current task mainly is the democratic transformation based on philosophy of law of the right standard, respectively,from the four dimensions,included time, cost, way and content, redefine the fiscal transparency standards, to meet the requirements of fiscal democracy. For the construction of taxpayer litigation system, there is currently not any technical barriers, the main obstacles come from the burden of the traditional concept and the weak basis in theoretical study. The power of culture and the "official standard" traditional concept shape the exclusive consciousness of safeguarding the public interest by power, this kind of thinking inertia become subjective obstacles of the construction of taxpayer litigation system which safeguard public interests through the rights.The current theoretical circles lacked of the research on public rights issues as the basic philosophy of taxpayer’s litigation, leading to the theoretical depth of the taxpayer litigation is not enough, the base not firm, resulting in the related theory of the taxpayer litigation system drift away the socialist theory of the rule of law, and can not be effectively integrated into it. Three is improve the path of the main body. Through analysis and evaluation on the risk of running the payment administration in the democracy system, emphasize the risk from the intervention of paternalistic power. Argues that through the introduction of the principle of complementary and competition mechanism between local governments to prevent the alienation of government power. In addition, the power control mechanism of fiscal democracy itself can also control the power on the payment of administrative, eliminating the risk of payment administration itself; Four is the improvement path of technology.In this part the maid study focus on the effect of development of modern information technology to the public opinion, the right to know and the equal right to information. Modern information technology makes the dominance of the public opinion transfer from the government to the people, from official to private, this trend agrees with the idea of democracy. Modern information technology provides technical guarantee for the realization of the right to know, the fiscal transparency has more operability. The modern information technology reduced the cost of releasing, spreading and obtaining information, so that the consumer about information is no longer confined to a few people, which helps to achieve equal rights of information,can effectively eliminate discrimination on information. But modern information technology eliminated the traditional informational discrimination at the same time,is also creating a new informational discrimination, this will be effectively prevented by protecting the equal right of information.