论税制变迁的诱致性因素

On the Induced Factors of Taxation System Transformation

税制变迁主要是诱致性变迁的结果,交易费用的变化一直影响着税收制度的变迁。从历史上看,主体税种的演变、实物税向货币税的转化、包税制的兴衰等具体的税制变化都遵循了一个共同的规律:社会追求交易费用降低的寻利过程诱致税制变迁。

Taxation system transformation mainly stems from induced transformation, and the change of transaction costs has always had an impact on the change of taxation system. Historically, taxation system change, such as the evolution of main taxes, the change from tax paid in kind into tax in money, and the rise and fall of tax farming all follow a common law - it is the society＇s pursuit of the reduction of costs that brings about the taxation system transformation.