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本文以坦兹(Tanzi)和斯蒂格里茨(Stiglitz)提出的关于有效和良好税制所具备的质量特性为标准,对我国现行税制的质量特性进行评价。实证检验结果表明,我国现行税制的行政效率和公平性均有待于进一步提升,同时对我国税制的进一步改革方向进行了预期。
This paper evaluates the quality characteristics of the current tax system in China based on the quality characteristics of effective and sound tax systems proposed by Tanzi and Stiglitz. The empirical test shows that the administrative efficiency and fairness of the current tax system in our country need to be further improved, and the direction of further reform of our tax system is also expected.