摘要
从新制度经济学的视角来看,中国新一轮税制改革是一种正在发生的制度安排变化,或者说是一种制度变迁。就一个集权国家而言,税收制度的再安排或变迁更多的是属于政府供给主导型的制度变迁,其程序表现为自上而下的变迁。在此类制度变迁中,政府主体将是决定税收制度供给的方向、形式、进程及战略安排的主导力量。
From the view of the new institutional economics,the Chinese new tax reform is institution transforming.To a country of centralization of state power,the tax system transform is a kind of institutional transform of government supply -oriented,whose procedure is from up to down.In the type of institutional transform,the government is the main power which decide the direction,form,process and strategic arrangement of the supply of tax system.
出处
《税务与经济》
CSSCI
北大核心
2005年第3期7-10,共4页
Taxation and Economy
