税收学历来被视为官府之学、给领导出谋划策之学、寻找政策依据之学。这种认识并不全面。税收是国家权力和纳税人权利的交集点,而非政府单边之事,所以它也是民间之学,与亿万众生之图存、之福祉、之未来息息相关,所以,公众(纳税人)之于赋税的认识与看法,也应该在税收学的研究范围之内,而不是像现在这样游离其外,如阿马蒂亚森所说,你不能凭部分人的富裕和局部的繁华来判断整个社会的快乐程度,所以你必须了解草根阶层的日常生活。笔者觉得他是说给每一位学者或决策者的,关键是我们是否听得进去。 Tax history has always been regarded as the government of the government, to give advice and advice to the leadership of the school, looking for policy-based learning. This understanding is not comprehensive. Taxation is the intersection of state power with the taxpayer’s right, not a single issue of government. Therefore, it is also a study of the people and is closely linked with the future of the well-being of hundreds of millions of sentient beings. Therefore, the public (taxpayers) As for the understanding and view of taxation, it should be within the scope of the study of taxation, rather than being as free as it is now. As Amatiya Sen said, you can not judge the entire population by the wealthiness and local prosperity of some people Social happiness, so you have to understand the grassroots daily life. I think he is to say to every scholar or decision-maker, the key is whether we can hear it.