| 税收负担研究综述 |
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| 引用本文： | 罗鸣令,陈玉琢. 税收负担研究综述[J]. 广西经济管理干部学院学报, 2010, 22(1): 38-45 |
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| 作者姓名： | 罗鸣令 陈玉琢 |
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| 作者单位： | 东北财经大学,大连,116025;扬州税务学院,扬州,225000 |
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| 摘 要： | 税收负担研究是税收理论研究的一个传统课题,它对充实税收理论、优化税制结构具有显著的理论和实践意义。国内外学者就税收负担问题展开了深入研究。文章拟从税收负担的概念、决定性因素、适宜区间、演变轨迹以及经济社会效应等多个角度对这些研究进行系统的梳理,以达到对税收负担研究成果的系统了解。
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| 关 键 词： | 税收负担 决定性因素 适宜区间 演变轨迹 经济社会效应 |
Research on Taxation Burden |
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| LUO Ming-ling,Chen Yu-zhuo. Research on Taxation Burden[J]. The Journal of Guangxi Economic Management Cadre College, 2010, 22(1): 38-45 |
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| Authors: | LUO Ming-ling Chen Yu-zhuo |
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| Affiliation: | 1.Dongbei University of Finance and Economics;Dalian;116025;2.Yangzhou Taxation Institute;Yangzhou 225000 China |
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| Abstract: | Research on taxation burden is a traditional subject in taxation theorie,which is sig-nificant for enriching the taxation theory and optimize the taxation system.Experts in the world have already made further researches in it.This paper is to clean up these researches from different aspects including the conception of taxation,determining factor,proper interval,developing track,and eco-nomic and social effects in order to systemically understand these researches on taxation burden. |
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| Keywords: | taxation burden determining factor proper interval developing track economic and social effects |
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