| 税制及其变迁的效率辨析 |
| |
| 引用本文： | 焦耘. 税制及其变迁的效率辨析[J]. 税务与经济, 2008, 0(3): 64-69 |
| |
| 作者姓名： | 焦耘 |
| |
| 作者单位： | 广西财经学院,财政系,广西,南宁,530003 |
| |
| 摘 要： | 理论界对效率似是而非的看法,妨碍了对税制及其变迁效率的研究。所以,准确把握税制及其变迁的效率内涵,需要首先界定效率。对效率的重新界定主要涉及两个核心内容,即效率客观性的重新解读及效率与公平之间相互关系的重新认识。以此为基础,分析税制及其变迁效率可具体分为三个层次来认识。
|
| 关 键 词： | 效率 税制变迁效率 政治包容性 |
| 文章编号： | 1004-9339(2008)03-0064-06 |
| 修稿时间： | 2008-01-11 |
The Analysis on the Efficiency of Tax Institutions and the Change of It |
| |
| Jiao Yun. The Analysis on the Efficiency of Tax Institutions and the Change of It[J]. Taxation and Economy, 2008, 0(3): 64-69 |
| |
| Authors: | Jiao Yun |
| |
| Abstract: | The opinions to efficiency currently influence the research to the efficiency of tax institutions and the change of it,so that we define to efficiency first.There are two cores in it: the objectivity of efficiency and the relation about efficiency and equity.And base on it,we can make a conclusion: there are three levels the efficiency of tax institutions and the change of it-political tolerance,self-identity and their practice. |
| |
| Keywords: | efficiency efficiency in the change of tax institutions political catholicity |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
