浅议市场经济下的税负转嫁

On the Shift of the Tax Burden in the Market-oriented Economy

在市场济济运行中,税负转嫁不只是一个纯粹的理论问题,它还是一个影响经济的重要因素,并也受制于某些经济的和税制的因素。本文从分析经济因素对税负转嫁的影响入手,揭示税负转嫁可能对市场经济运行产生的社会效应。

The shift of the tax burden is not merely theory, but also an important influence on the market-oriented economy functioning. The shift itself is influenced by some factors of economy and tax system. This article starts from analyzing the influence of the economic factors upon the shift of the tax burden, and reveals the social effect that the shift of the tax burden might produce on the market-oriented economy functioning.