税制变迁路径差异不仅直接影响税制均衡格局,而且通过对税制和税收负担的主观评价的影响左右税制运行成本。是现存制度背景下税制演进中非常重要的影响因素。通过分析在税制形成中博弈主体的行为及其如何左右税制均衡,讨论不同的衍生路径对主观评价的影响。从而进一步分析什么样的税制演进制度有助于改善税制和税负的主观评价。 Tax system changes in the path difference not only directly affect the balance of the tax system, but also through the tax system and the tax burden of subjective evaluation of the impact of tax system operating costs. It is a very important factor in the evolution of the tax system in the context of the existing system. By analyzing the behavior of the game players in the tax system and how to balance the tax system, we discuss the influence of different derivative routes on the subjective evaluation. So as to further analyze what kind of tax evolvement system can help to improve the subjective evaluation of tax system and tax burden.