Path Dependence Of China's Tax System Change And Its Transcendence

The author of this article use path dependence theory of the western new Institutional economic as the starting point of the analysis. The author has analyzed the path dependence which existed to vicissitude of our taxation.The paper has analyzed evolution of our taxation, and thought the path dependence of each stage all has the choice of pursuing the high income and low cost. This kind of choice has decided choice collection of vicissitude of our taxation, but the actual path of vicissitude of taxation is the subset of this choice surely . Therefore path dependence in the vicissitude of our taxation is avoided with difficulty. The paper has analyzed the root of path dependence in the vicissitude of our taxation. The author put forward three characteristics of path dependence in the vicissitude of our taxation. The scale effect causes the vicissitude of taxation to need the high cost that supplies system. The studying effect causes the vicissitude of taxation to lack the effective anticipation that is adaptatloility. The coordinated effect causes the vicissitude of taxation to need the high expense of transaction but to fall into the fixed condition. The author has expounded significant influence and mechanism of path dependence on taxation reform and further put forward the train of thought that surmounted path dependence in the vicissitude of our taxation from now on.This article use the qualitative analysis primarily, tieing the partner quantitative analysis and the dynamic analysis. The author had the beneficial discussion on the path dependence in the vicissitude of our taxation.This article has the certain theoretical significance and the practical significance.