不确定性理论在现代税制建设中的应用

The application of uncertain theory in establishment of mondern tax system

传统的税收理论研究是建立在信息完全的基础之上的,而这只是一种假设的理想状态。在税制建设中引入不确定性理论是市场经济的必然要求。充分认识到不确定性对税收本身及税收政策对经济的影响,将有助于我国的税制建设。

The traditional study of revenue theory depends on the basis of complete information,however,it is only a hypothetical and ideal condition.It is the inevitable requirement of market economy to introduce uncertain theory into tax system establishment.It is favorable for the country's establishment of tax system to fully realize the influence of uncertain theory to tax itself,tax policy's and economy.