浅析影响税负转嫁的主要因素

Analysis on Main Factors Influenting Tax Burden Shifting

税负转嫁是纳税人寻求自身经济利益最大化的一种客观经济现象,具有相当普遍的特征。本文在阐述税负转嫁内涵的基础上,着重从税种形式、供求弹性、市场结构、税法确定的税基和征税范围、反应与调整时间等方面分析影响税负转嫁的主要因素。

Tax Burden Shifting is an objective economic phenomenon caused by taxpayers seeking to maximize their own economic interests, it has quite common characteristics. On the basis of describing the internal meaning of Tax Burden Shifting, this article focuses on aspects of tax forms, supply and demand elasticity, market structure, the tax base and tax range stipulated by the tax law, the reaction and adjust time etc., to analyze the main factors influenting the tax burden.