摘要
本文梳理了西方国家税收管理研究发展演变的基本历程,从早期学者的初步研究,到古典学派的进一步研究,再到历史学派和社会政策学派最终创立了税收管理的理论体系,最后发展到现代学者对此问题的量化研究。同时指出,了解税收管理研究的发展演变过程,有益于我们明确税收管理研究的新课题及建立适合于中国国情的科学的税收管理体系。
This paper reviews the historical process of study on tax administration in the Westem countries. From initial studies of scholars of earlier days until now, the basic path has been to establishing theoretical system by different scholars and finally to positive studies of contemporary scholars.The paper points out that basic unders the historical process of study on tax administion will help us determine new research projects and establish a scientific tax administration system suitable for China.
出处
《涉外税务》
CSSCI
北大核心
2007年第6期5-8,共4页
International Taxation In China
关键词
税收管理
税收遵从
税收稽征
西方国家
Tax adrninistration
Tax compliance
Tax collection
Western Countries