| 西方税负理论评析与借鉴 |
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| 引用本文： | 孙飞. 西方税负理论评析与借鉴[J]. 吉林省经济管理干部学院学报, 2000, 0(6) |
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| 作者姓名： | 孙飞 |
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| 作者单位： | 吉林大学经济管理学院!吉林长春130012 |
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| 摘 要： | 西方税负理论提出了公平税负、税收调节宏观经济及减税等一系列政策主张。我们应当从西方税负理论嬗变的过程中发掘其蕴含的具有规律性的科学理论和政策 ,但必须同我国政治、经济和社会的状况和要求相结合
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| 关 键 词： | 西方税负理论 评析 借鉴 |
The Appraisement and Drawing Lessons from Western Tax Burden Theory |
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| Sun Fei. The Appraisement and Drawing Lessons from Western Tax Burden Theory[J]. Journal of Jilin Province Economic Management Cadre College, 2000, 0(6) |
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| Authors: | Sun Fei |
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| Abstract: | Western tax burden theory raised a series of policy views,such as fair tax burden,adjusting macroscopic economy by tax and tax abatement etc.We should explore regular scientific theory and policy stand from the course of the evolution of western tax burden theory,but it is necessary to combine the condition and demand with the politics.economy and society of our country. |
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| Keywords: | Western Tax Burden Theory Appraisement Drawing Lessons |
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