一、市场经济与税收调控 市场经济是以价格为信号,遵循竞争法则、实现优化资源配置的一种经济体制范畴。然而,西方市场经济数百年来的实践证明,自由放任基础上的市场经济,在其自身的运行中会自发产生某些缺陷或弊端——即市场失效(marketfailures)。诸如竞争失效、公共产品、外溢性产品、下完全的市场、信息不灵、失业和通货膨胀以及分配不公等一系列经济失衡问题。因此,这就客观地要求政府干预以纠正市场的失效,如通过提供公共产品(含国防、司法、社会公共设置 First, the market economy and tax regulation Market economy is based on the price signal, follow the rules of competition, to achieve optimal allocation of resources, an economic system category. However, the practice of the western market economy for centuries proves that the market economy based on laissez-faire will spontaneously produce some defects or defects in its own operation - marketfailures. A series of economic imbalances such as unfair competition, public goods, spillover products, underdeveloped markets, ineffective information, unemployment and inflation and unfair distribution. Therefore, this objectively requires government intervention to correct the market failure, for example, by providing public goods (including national defense, judiciary, social public settings