摘要
本文以坦兹(Tanzi)和斯蒂格里茨(Stiglitz)提出的关于有效和良好税制所具备的质量特性为标准,对我国现行税制的质量特性进行评价。实证检验结果表明,我国现行税制的行政效率和公平性均有待于进一步提升,同时对我国税制的进一步改革方向进行了预期。
This article evaluates the qualitative natures of current tax system in China by means of some standards proposed by Tanzi and Stiglitz. Empirical tests prove that efficiency and equity of tax system in China should be further raised through a new round of tax reform.
出处
《税务研究》
CSSCI
北大核心
2006年第5期15-20,共6页
