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shui shou zheng ce qu xiang zhong gong ping yu xiao lv de xuan ze
Author(s): 
Pages: 27-31
Year: Issue:  10
Journal: Taxation Research Journal

Keyword:  公平与效率税收政策取向税收效率税收分配税制改革税收公平资源配置效率作用机理调节功能纵向公平;
Abstract: 税收公平与效率是税收调节职能的内在作用形式,是与税收的组织收入职能同时发生的两种调节方式。税收公平与效率各有其特定的内涵,表现出在不同领域和经济范畴内的作用特点和自身内在的作用机理。就税收政策所涉及的公平与效率这两对范畴而言,更重要或者说更为现实的是...
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