西方经济学者普遍认为,从税收制度运行的结果来看,一个较好的税收制度应具备五个特征,即:经济效率、管理简单、可变性、政治代表性和公平性。所谓税制的经济效率特征,意味着税制不应该破坏有效率的资源配置。管理简单这一特征要求税收制度应该便于管理并且管理费用较低。 Western economists generally believe that judging from the results of the operation of the tax system, a better tax system should have five characteristics: economic efficiency, management simplicity, variability, political representation and fairness. The so-called economic efficiency of the tax system means that the tax system should not undermine the efficient allocation of resources. The simple management feature calls for the tax system to be manageable and less expensive to administer.