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fan si yu tu po : wei lai shui shou zhi du bian qian de ji dian si suo
Author(s): 
Pages: 10-14
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  税收制度变迁拉弗曲线非正式限制国民纳税意识政策主体税收征收率税制变迁正式规则税制改革非政治国家;
Abstract: 反思与突破:未来税收制度变迁的几点思索□马马杰随着改革开放、社会主义市场经济的发展,税收不但成为国家和企业收益分配的基本形式,而且渗透到个人生活,对社会资源配置、收入分配、经济稳定发展产生愈益重要的影响。但是,与现实和未来发展的要求相比,中国的税收...
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