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我国目前存在的居民消费和民间投资不足等问题,与税权配置的不均衡不无关系。本文先从市场经济环境及委托—代理理论角度提出国民税权问题,再从效用论等角度探求国民税权配置的经济学标准,最后从国民整体税权和国民个体税权两方面探索完善我国国民税权配置的实现机制。财政是市场与政府妥协的产物,税收制度是解决市场主体与政府之间财产关系的制度。明确国民税权,探讨税权在国民和政府两主体间的均衡配置,将有助于当前的税制改革。
China’s current problems of resident consumption and insufficient private investment are not unrelated to the imbalance in the allocation of tax rights. This paper starts from the angle of market economy environment and principal-agent theory to put forward the issue of national tax rights, and then explores the economics standard of national tax rights allocation from the perspective of utility theory. Finally, this paper explores and consummates China’s national tax rights and individual tax rights Realization Mechanism of National Tax Rights Allocation. Fiscal is the product of compromise between the market and the government, and the taxation system is a system that solves the property relations between the market main body and the government. Clear tax rights of the people to explore the balance of power between the two subjects of the national and government, will contribute to the current tax reform.