观念对税制变迁的影响分析

税制在变迁过程中到底受哪些因素的影响?表面上纷繁杂呈的影响因素,实质上往往却是被各种观念所左右。其中,对税制变迁的影响最为直接和明显的是人们对政府和个人之间关系及其各自是什么的看法;人们对平等的看法。在人类历史上,税制随着人们对这两个问题所持观念的变化而变迁。同时,由于存在人为影响观念形成的可能性,为税制变迁的过程和路径以及方向留下了可供操纵和影响的空间。

Which factors can influence the vicissitudes of tax system？ Those factors look various, actually are just influenced by many opinion. Among them, the most direct and evident influence is people＇s attitude toward the relationship between government and person： toward equality. In the human history., tax system changed with people＇ s opinion toward the problems. In the mean time, due to the possibility of human influence, much space has been left for the development and direction for the tax system changing.