税收政策是指国家以增进社会福利为目的,从全体纳税人取得税收收入时所坚持的原则和所运用的制度。不同的制度因素会对税收政策的有效性产生不同的约束。国家观、多数人强制、集体行动的逻辑、公共选择理论、意识形态理论和法律等非正式制度和正式制度会对国家的执政理念、税法的决策与制定、税收环境等方面产生重要影响,这些影响最终会对税收政策的有效性形成约束。 Tax policy refers to the state to promote social welfare for the purpose of tax revenue from all taxpayers adhere to the principle and the system used. Different institutional factors will have different constraints on the effectiveness of tax policies. Informal institutions and formal institutions such as the concept of state, the coercion of the majority, the logic of collective action, public choice theory, ideological theory and law have a significant impact on the ruling philosophy of the state, the decision-making and formulation of the tax law, and the tax environment. The impact will ultimately be constrained by the effectiveness of the tax policy.