西方税制优化理论及中国税制改革

The Theory of Tax System OptimizingAnd The Reform of Chinese Tax system

税制优化理论是西方税收思想理论中的重要组成部分,在我国的税制改革过程中也产生了一定的影响。本文以主流学派、供给学派和公共选择学派为代表,较为详细地归纳介绍了税制优化理论的观点,并在分析的基础上对我国税制改革的不足和进行方向进行了讨论。

The theory of optimizing tax system is a most important component of western tax theory and produces certain influence on tax reform in our nation. Studying the three representative schools—Mainstream, Supply-sider and Public choice, this article sums up and introduces the views of the theory of tax system optimizing. Then shortcoming and preceding direction of Chinese tax reform are discussed on the basis of such analysis.