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本文通过阐述公共产品的最优供给与政府总的净收益之间的联系来界定现代税制下的“政府收益最大化”,指出现代税制下的“政府收益最大化”是政府为了实现公共利益而优化公共产品供给的结果。“公共产品优化供给”的核心指标是纳税人提前支付了公共产品的生产成本后,在公共产品消费过程中不必二次付费。尽管这种“政府收益最大化”并非特定时空政府经济作为的描述,但是它所建立的规范性判断却可以为现代政府的财政决策提供参考或指导,从而有助于政府更好地服从于公共利益的安排。
This paper defines the “maximization of government revenue” under the modern tax system by expounding the connection between the optimal supply of public goods and the total net revenue of the government, and points out that “the maximization of government revenue” under the modern tax system is the government in order to achieve the public interest Optimize the result of public goods supply. The key indicator of “optimal supply of public goods” is that taxpayers do not have to pay for the second time in the consumption of public goods after paying the production cost of public goods in advance. Although this kind of “maximization of government revenue” is not a description of the economy of a specific time-space government, the normative judgment it establishes can provide reference or guidance to the financial decisions of modern government and thus help the government to better obey the public Arrangement of interests.