摘要
经济分析方法为认识税收税法的关系提供了新的视角。法经济学分析要求税法将税收法定主义、税收中性与调控相结合、税收效益作为自己的基本原则,也要求将效益观作为税收多头(立法机关与行政机关、中央与地方)立法的立法观。税法经济分析是为了税制优化,然而,税权的界定不清、税收信息的不对称及其公共物品属性又是税制优化的障碍。
Law-Economics analysis offers a new perspective to vie the relation between taxation and taxation law.It requires taxation law take theory of taxing according to law、harmonization of taxation neutrality and taxtaion macro-economic control、and taxation efficiency as fundmental principles.Law-economics analysis of taxation law aims at tax system optimization,but there are several ohstacles such as confused definition of the resources of public taxation right,un-equality of taxation information and characteristics as public goods.
出处
《广东商学院学报》
2003年第4期64-70,共7页
Journal of Guangdong University of Business Studies
关键词
税收征管
税法
税收立法
税收制度
法经济学分析
税收中性原则
税收法定主义原则
税权
taxation and taxation law
fundamental principles pf taxation law
tax legislation
taxation system optimization
law-e-conomics analysis
