税制变迁路径对税制及税负主观评价影响分析

税制变迁路径差异不仅直接影响税制均衡格局,而且通过对税制和税收负担的主观评价的影响左右税制运行成本。是现存制度背景下税制演进中非常重要的影响因素。通过分析在税制形成中博弈主体的行为及其如何左右税制均衡,讨论不同的衍生路径对主观评价的影响。从而进一步分析什么样的税制演进制度有助于改善税制和税负的主观评价。

the difference in the vicissitude of tax system not only inflence the proportional structure of tax system, but also ＇affect its cost by the inflence from the subjective assessment on the taxation and the system, it is therefore, the very important factor to the evaluation of texatioa under current system background. Here we will have an indepth analysis of what kind of evolutional system is helpful to improve the subjective assessment on the taxation, by analysing the gambler＇ s behaviour and how they affect the balance of system in the formation of tax system, and discussing the influence of different evolutional path on the subjective assessment.