This article makes four claims: First, tax systems at the national, regional and global level are regulatory systems. They can and should be studied as that. Second, taxation is an important extension to regulatory scholars’ empirical field of inquiry. It is a hard case to test prominent theories of new, softer modes of governance. Third, in the era of liberalization and globalization tax governance exhibits similar institutional changes as regulatory governance. It has changed (1) from national to multi-level governance, (2) from public and direct to indirect with increased involvement of private actors, and (3) from hierarchical and coercive to cooperative and responsive. Fourth, since the global financial crisis, the new sites of tax governance have increasingly been involved in the fight against tax evasion and avoidance and have become more politicized. These claims are substantiated by reference to the contributions to the special issue that this article introduces.

中文翻译：

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税收：监管的多层次治理视角

本文提出四点主张：第一，国家、地区和全球层面的税收制度是监管制度。他们可以而且应该这样研究。其次，税收是监管学者实证研究领域的重要延伸。测试新的、更软的治理模式的著名理论是一个困难的案例。第三，在自由化和全球化时代，税收治理呈现出与监管治理类似的制度变迁。它已经改变了：(1) 从国家治理到多层次治理，(2) 从公共和直接治理转变为间接治理，私人行为者的参与增加，以及 (3) 从等级制和强制性转变为合作性和响应性。第四，自全球金融危机以来，新的税收治理场所越来越多地参与打击逃税和避税的斗争，并且变得更加政治化。这些主张通过参考本文介绍的特刊的贡献得到证实。