摘要
正确认识影响税制变迁的各种因素以及这些因素发挥作用的方向和方式,在税制改革中十分重要。因为其最根本的影响来自内在制度,所以分析政治制度对税制变迁的影响,能够揭示税制变迁藉以实现的外在制度因由。在此基础上,解析内在制度中的平等义务观及如何影响外在制度在税制变迁中的作用,有利于正确认识在这两个制度约束下征纳双方对税制变迁的影响。
It is important to understand the various factors of the change of tax systems and the way of these factors in the reform of tax system. Therefore, first, we should analyze the influence of the change of tax systems by political system for the purpose to show the exterior reasons of it. Second, we should analyze the equal responsi- bility inside the tax system and the function which effects the tax change outside the tax system. And we should analyze the influence between tax collection and taxation.
出处
《税务与经济》
CSSCI
北大核心
2007年第3期64-68,共5页
Taxation and Economy
关键词
税制变迁
政治制度
平等义务观
征纳主体
change Of tax system
political system
equal responsibility
main body of tax collector and payer
