我国经济体制变革要求宏观控制由直接转向间接,即转向国家调控市场,市场引导企业的新模式,那么作为宏观调控最重要手段之一的税收有哪些效应呢?资产阶级财政学的鼻祖亚当·斯密在其名著《国富论》中提出了享誊后世的税收四原则,但他仅仅拘泥于税收的稽征,后经德国资产阶级学者瓦格纳发展为四大原则,所包涵的九小原则,①才首次涉及到税收对经济的调节问题.现代世界经济普遍重视这一调控作用,所以税收原则可以从如何推行宏观财政政策来考虑,一般说来,财政政策须努力实现下列三大 What is the effect of taxation, one of the most important means of macroeconomic regulation and control, in our country’s reform of the economic system from direct control of the macro-control to indirect, that is, to a new mode of state regulation and control of the market and market-oriented enterprises? In his famous book, Wealth of Nations, Mi proposed the four principles of taxation for later generations. However, he confined himself only to the tax collection. After the German bourgeois scholar Wagner developed into four major principles, the nine small principles encompassing It is the first time that the issue of regulation of tax revenue on the economy is concerned.The modern world economy generally attaches importance to this regulatory role, so the principle of taxation can be considered from the perspective of how to promote macro-fiscal policies. Generally speaking, fiscal policies must strive to achieve the following three major