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现代主流税收理论是新古典税收理论、福利经济学税收理论、宏观经济学税收理论和新制度学派税收理论的大综合,并不具备一个完美理论体系所应有的严密性,而只是把各种税收学说“组合”到一起,其内部充满不可调和的矛盾和冲突。并且这一理论的假设前提和分析方法都是有疑问的。这样的理论对于建立科学的税收制度似乎并无帮助,甚至可以说反而会引起误导,需要反思。
Modern mainstream tax theory is the neoclassical tax theory, the welfare economics tax theory, macroeconomic tax theory and the new system of tax theory, the theory does not have a perfect theoretical system should have the rigor, but only a variety of Tax doctrine “combination” together, its internal full of irreconcilable conflicts and conflicts. And the assumptions and analysis methods of this theory are in doubt. Such a theory does not seem to be helpful for establishing a scientific tax system. It can even be said to be misleading and requires reflection.