税收学:方位与发展——关于拓展我国税收理论研究领域的思考

Taxation:Direction and Development

当前,西方经济学下的税收学研究还存在微观基础不充分的问题,同时税收学的跨学科研究仍需加强。因此,在继续关注当前研究热点的前提下,税收理论研究还应当向企业税收学、税收法律运行及税收伦理学等研究领域拓展。

There exist some unsatisfactory micro-base questions about the tax research under the present west economics and the interdisciplinary subject research on taxation should be enforced.Therefore,the theoritical research on taxation should involve the field of business tax,practice of tax law and tax ethics while the present research is being aroused.