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当前我国宏观税负水平合理性辨析
引用本文:李冬梅.当前我国宏观税负水平合理性辨析[J].经济问题,2009(3).
作者姓名:李冬梅
作者单位:安徽财经大学财政与公共管理学院;
摘    要:随着市场经济不断发展和完善,税收的宏观调控作用日益引起人们的重视,而作为衡量一国税收总体负担水平的宏观税负是否合理无疑是人们关注的焦点。对当前我国宏观税负的真实水平,必须从多个角度加以综合分析,方能得出客观的结论。

关 键 词:宏观税负  绿色GDP  公共品  

Discriminating the Reasonableness of Our Current Tax Marco-incidence
LI Dong-mei.Discriminating the Reasonableness of Our Current Tax Marco-incidence[J].On Economic Problems,2009(3).
Authors:LI Dong-mei
Institution:Anhui University of Finance & Economics;Bengbu 233034;China
Abstract:Along with the rapid development of market economy,the macro-control role of tax has caused by carelessness increasingly.As the sign of general tax burden,the reasonableness of marco-incidence is doubtless the focus of attention.Then, what is the authentic tax marco-incidence? This level is reasonable? The author hold that,olny by synthesizing various factor can we reach a objective conclusion.
Keywords:marco-incidence  green GDP  public goods  
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