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论我国税制结构的优化 被引量:2

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摘要 税制结构优化是一个包括税种结构优化,税率结构优化和征管构成优化等内容的综合概念。优化的判定原则是将收入、效率和公平较好地契合起来,使税收充分有效地发挥其组织财政收入、调节经济增长和收入分配、维持经济稳定的功能。
作者 刘广波
出处 《金融经济(下半月)》 2008年第9期25-27,共3页
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同被引文献22

  • 1吕炜.市场化进程与税制结构变动[J].世界经济,2004,27(11):72-79. 被引量:14
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  • 10Mankiw,N.G.The Optimal Collection of Seigniorage:Theory and Evidence[J].Journal of Monetary Economics,1987,20(2):327-341.

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