摘要
理论界对效率似是而非的看法,妨碍了对税制及其变迁效率的研究。所以,准确把握税制及其变迁的效率内涵,需要首先界定效率。对效率的重新界定主要涉及两个核心内容,即效率客观性的重新解读及效率与公平之间相互关系的重新认识。以此为基础,分析税制及其变迁效率可具体分为三个层次来认识。
The opinions to efficiency currently influence the research to the efficiency of tax institutions and the change of it, so that we define to efficiency first. There are two cores in it： the objectivity of efficiency and the relation about efficiency and equity. And base on it, we can make a conclusion： there are three levels the efficiency of tax institutions and the change of it-political tolerance, self-identity and their practice.
出处
《税务与经济》
CSSCI
北大核心
2008年第3期64-69,共6页
Taxation and Economy
关键词
效率
税制变迁效率
政治包容性
efficiency
efficiency in the change of tax institutions
political catholicity
