在以直接税为主体的税制结构中,纳税人会有积极性去监督财政活动。而在间接税为主体的税制结构中,由于税负转嫁的存在,纳税人就缺乏动力去监督财政活动。在我国经济转轨阶段,应逐步优化税制结构,实行以直接税和间接税双重主体的税制,提高直接税在税收总量中的比重,以提高财政支出效率。 In the tax structure with direct taxes as the main body, taxpayers will have the incentive to supervise their financial activities. In the tax structure with indirect tax as the main body, taxpayers lack the motivation to supervise the fiscal activities due to the shift of tax burden. In the stage of economic transition in our country, the tax structure should be gradually optimized and a tax system based on the dual subjects of direct tax and indirect tax should be implemented to increase the proportion of direct tax in the total tax revenue so as to improve the efficiency of fiscal expenditure.