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经济学中的纳税人是指单个的纳税人,是公共产品的消费者和税收筹划的权利拥有者;法学中的纳税人是指由各税种规定的各类纳税人,是公共产品成本的具体承担者;政治学中的纳税人则是指全体纳税人,是征税权力的决定者和公共产品的选择者。因此,不能因为纳税人是经济学、法学和政治学的共有概念,就把不同学科意义上的纳税人当成一回事。能够统摄这三种不同学科意义上纳税人概念的纳税人定义应该是“纳税人是指税款的一切实际负担者”。
Taxpayers in economics refer to a single taxpayer as a consumer of public goods and a right holder of tax planning. Taxpayers in law refer to all types of taxpayers regulated by tax categories and are specific to the cost of public goods The taxpayers in political science mean all the taxpayers, the decision-makers of taxation power and the choice of public goods. Therefore, taxpayers in different disciplines should not be regarded as one thing because taxpayers are the common concept of economics, law and politics. The definition of a taxpayer that can take the concept of a taxpayer in the sense of three different disciplines should be “All the actual taxpayer is the taxpayer.”