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本文在国民收入分配理论框架下,研究了经济合作与发展组织(OECD)成员国税收在初次分配环节和再分配环节的分配情况,以及不同税收发挥的作用。从整体上,OECD成员国再分配环节的直接税占GDP的比重远远高于初次分配环节间接税占GDP的比重,直接税占总税收的比重也明显高于间接税占总税收的比重,直接税在OECD成员国的税制结构中发挥着重要的调节作用。OECD成员国税收演变规律为我国进行税制改革提供了经验借鉴。
In the framework of the theory of national income distribution, this paper studies the distribution of taxes in the member countries of the Organization for Economic Co-operation and Development (OECD) on the initial distribution and redistribution, and the role of different taxes. On the whole, the proportion of direct tax to GDP in the reallocation of OECD member countries is much higher than the proportion of indirect taxes in initial distribution to GDP, and the proportion of direct taxes to total taxes is also significantly higher than the proportion of indirect taxes in total taxes. The country’s tax structure plays an important regulatory role. The law of tax evolvement in member countries of OECD provides experience for tax reform in our country.