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当代西方税收理论中最系统、最深邃,也是最有实践意义的,有三大部分:税收原则论、税负转嫁论和最优税制论,本文旨在对西方税收思想做一综述。西方税收原则是当代西方国家建立税收制度的指导思想,也是税务行政所应遵循的重要准则。研究和探讨西方税收原则,对建立我国社会主义市场经济体制,进一步建立和完善我国的税收制度,将会起到积极的、重要的借鉴作用。
The most systematic, most profound and most practical taxation theory in contemporary West has three major parts: the tax principle, the tax burden transfer theory and the optimal tax system. This article aims to give an overview of the western tax thinking. The western tax principle is the guiding ideology of establishing the tax system in the contemporary western countries. It is also an important criterion to be followed by the tax administration. Studying and discussing the western tax principles will play an active and important reference role in establishing the socialist market economic system in our country and further establishing and perfecting the tax system in our country.