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税收效率思想发展演进及其前沿研究
引用本文:肖加元.税收效率思想发展演进及其前沿研究[J].财经理论与实践,2009,30(1).
作者姓名:肖加元
作者单位:中南财经政法大学,财政税务学院,湖北,武汉,430073
摘    要:税收效率研究的理论前提是经济效率的实现,亚当·斯密最早系统地阐述了税收效率思想,以后的西方学者分别从税收经济效率、税收超税负担、税收征管效率以及税收制度效率等方面对税收效率进行了研究.西方税收效率演进过程启示我们,对税收效率的研究不能仅局于经济层面,特别是在经济转型期,面对各种社会矛盾的出现,税收制度在平衡各种社会矛盾和利益冲突方面应该发挥其重要作用.要建立公平优先、兼顾效率的税收理念,通过深化税制改革,实现社会经济的可持续发展.

关 键 词:税收效率  超税负担  经济效率  税收效率演进

On Tax Efficiency Theory: Development and Leading Edge
XIAO Jia-yuan.On Tax Efficiency Theory: Development and Leading Edge[J].The Theory and Practice of Finance and Economics,2009,30(1).
Authors:XIAO Jia-yuan
Institution:School of Public Finance and Taxation;Zhongnan University of Economics and Law;Wuhan;Hubei 430073;China
Abstract:The precondition of tax efficiency is economic efficiency.Adam Smith firstly studied the tax efficiency theory.After Adam Smith,the scholars studied the tax efficiency in these fields: tax economic efficiency,excess burden of taxation,taxation efficiency and taxation system efficiency.From the western tax efficiency theory,we can draw the conclusion that the study on tax efficiency cannot be limited in economic.During the period of economic restructuring,tax system should plays an important role in keeping ...
Keywords:Tax Efficiency  Excess Burden of Taxation  Economic Efficiency  Development of Tax Efficiency  
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