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di fang shui jie gou de guo ji yan jiu ji jie jian
Author(s): 
Pages: 58-61
Year: Issue:  2
Journal: Taxation Research Journal

Keyword:  地方税结构地方税种国际研究地方政府征收管理权立法权税权划分中央与地方资源税增值税;
Abstract: 地方税结构的国际研究及借鉴□唐腾翔唐向郭秀亮一、地方税的建制原则与结构标准(一)税权划分的基本原则税权划分的基本原则,实际也就是地方税的建制原则。对此,加拿大的杰克·M·明兹等提出过有代表性的五原则,即效率、简化、灵活、责任和公平。效率原则在这里指的...
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