浅论税收的效率与公平赵国萍，阮宜胜一税收的效率，包括三层含义：一是税收对经济运行效率的影响，即税收分配必须有利于提高经济效率；二是税务行政费用最小，即国家在税务行政管理中费用负担最小；三是奉行纳税费用最小，即纳税人按税收制度规定纳税所付出的代价——费... On the tax efficiency and fairness Zhao Guoping, Ruan Yisheng a tax efficiency, including three meanings: First, the impact of tax revenue on the economic efficiency of the tax distribution must be conducive to improving economic efficiency; the second is the tax administrative costs the smallest, that is, countries in the The tax burden on the administrative burden of the smallest; Third, the minimum tax costs, that is, the taxpayers according to the tax system to pay the tax price - fee ...