《税收经济研究》以繁荣税收经济科学、为国家税收经济部门和决策机构服务为宗旨,秉承“以特色求知名、以创新求发展”的办刊理念,为广大理论工作者和实际工作者提供探索交流的学术平台,并致力于成为中国税收改革和发展进程的重要理论阵地 The “taxation economic research” is based on the philosophy of prospering the economy and economics of taxation, serving the state taxation and economic departments and decision-making organs, and adhering to the concept of running a journal with the characteristics of “seeking reputation with characteristics and seeking development with innovation”, so as to serve the theoretical workers and practical work Provide an academic platform for exploration and exchange and are committed to becoming an important theoretical position for the tax reform and development in China