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fen shui zhi xia di fang zheng fu de shui shou xing wei
Author(s): 
Pages: 35-40
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  地方政府税收收入税收行为分税制财政收入中央与地方税务部门税收分配社会主义市场经济税收调控;
Abstract: 分税制下地方政府的税收行为□朱江涛在税收分配活动中,地方政府是一个十分重要的主体,其行为不仅直接关系到税收分配的效果,而且对经济发展产生深远的影响。加强对地方政府税收行为尤其是在分税制下所体现的新的特征的研究和探讨,不仅有助于税收理论的丰富和发展,而...
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