税收理论体系或税收学的研究对象是税收运动自身的内在的客观规律，以及税收运动与经济运行之间的关系及其内在的客观规律。税收运动规律主要指税源分布及规律，税收负担分布及规律，纳税人与征税人之间的关系，税收在国民收入分配中的地位、作用及规律，税收在宏观经济调... Tax theory system or tax research object is the internal objective law of tax movement itself, as well as the relationship between tax movement and economic operation and its inherent objective law. The law of tax movement mainly refers to the distribution of tax sources and laws, the distribution and regularity of tax burden, the relationship between taxpayers and taxpayers, the status, role and laws of tax revenue in the distribution of national income, taxation in the macroeconomic adjustment ...