Institutional Analysis On Change Of Tax Institutions

Tax systems mean legal criterion about revenue. The change of tax systems are the change of tax category and tax rate, and the change of tax exemption, tax preference, and tax levying and administration. On the other hand, tax institutions mean rules of conduct restriction, at the same time, the rules of conduct restriction will be changed by individual action. Namely, act options are likely to change the rules.The dissertation tries to redefine tax institutions in a View of institutional economics, and further research on the connotation and denotation of tax institutions based on property rights. Then study on the implication to change of tax institutions and their contents and efficiencies. On the Basis of above analysis, we research on relationship between the change of institutions and political institutions and economic institutions. In addition, study on the process of tax institutional change. There is a consistent thread in study: the Micro-Economics Bases for change of tax institutions.The beginning analyses of the thesis are the redefinition of tax institutions, tax institutional change and the efficiencies of tax institutional change. Consequently, tax institutions are the behavior criterions of people. People choose their behavior in the rules of Conduct, and their behavior will alter the rules.Research from relationship between property rights and tax institutions, revenue is a part of the benefit of property rights. Change of tax institutions study on evolvement of tax institutions with society, and mainly from the variety of the governmental and personal conduct choice. Namely, change of tax institutions essentially is a process with regard to the variety in relation between government and individual. At the same time, exterior change of tax institutions includes the change of tax category, tax rate, tax preference, and tax levying and administration. There are two types in a correlation between tax institutional change and economic institutions: pre-market economic institutions and market economic institutions. Economic institutions are exterior restricting conditions in tax institutional change, however, tax institutional change influence economic institutions, too. There are interaction between political institutions and tax institutional change.Finally, the paper analyzes the specific process of tax institutional change, including part-change and unitary change.The research on institutional analysis on the change of tax institutions is so complicated, and the related references are far from enough. Therefore, a in-depth research on institutional analysis on the change of tax institutions is more difficult than expected. In spite of those, the dissertation still makes the following new discoveries:1. Tax institutions are regarded as a part of institutions and research on the change of tax institutions on the base of it.2. Multiple research views. This dissertation research on the change of tax institutions from several sides: economic institutions, political institution, individual decisions set and so on.3. Search micro-economics bases for the change of tax institutions, namely research on individual function in change of tax institutions.4. Redefinition efficiency, tax institutional efficiency and change of tax institutional efficiency on institutional economics views.5. Analysis on process of the change of tax institutions: part-change of tax institutions and holistic change.6. Understanding on change of tax institutions from the views of history and practice.7. They are correlative problem of the tax institutions and the definition of property rights. Revenue is the owner of property right renunciative benefit.