摘要
公共财政是建立在“公共产品”和“市场失灵”理论基础上的一种财政体制。公共财政框架下公共产品的层次性决定了分税制财政的必要性。规范的分税制应该在科学界定各级政府事权的基础上配置相应的税权。
Public finance is a kind of financial system which is based on the theory of “public products” and “unworkable market”.Within the frame of public finance,the level of public products becomes the decisive factor for revenue-sharing scheme finance.Standard revenue-sharing scheme should be given corresponding taxation rights which is based on government rights of different levels scientifically.
出处
《安徽工业大学学报（社会科学版）》
2005年第1期24-26,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
公共财政
分税制
税权配置
地方税收体系
public finance
revenue-sharing scheme
taxation right allotment
local taxation system
