《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 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, adhering to the concept of “seeking distinctive features and seeking development through innovation”, and serves the interests of theoreticians and practical work They provide an academic platform for exploration and communication and are committed to it