论文部分内容阅读
随着现代税收理论研究中心从片面强调筹集财政收入功能转向重视税收与经济增长的关系,税收负担对社会经济生活和国民经济运行的影响就充分地显露出来。宏观经济运行和促进经济增长必须要解决的一系列基本问题无不与税收负担有着直接而又紧密的关系。特别是随着经济一体化进程的加快和经济全球化程度的提高,激烈的税收竞争更使得税收负担设计成为各国参与世界经济竞争的一项重要政策变量。正是由于这些原因,税收负担问题也就成为了各国税制改革和税收政策选择的一个核心问题。文章对税收负担的优化问题进行了探讨。
As the Center for Modern Tax Theory has shifted its emphasis from one-sidedness to the function of raising financial revenue to focusing on the relationship between taxation and economic growth, the impact of the tax burden on the social and economic life and the operation of the national economy has been fully revealed. A series of basic problems that must be solved in macroeconomic operation and in promoting economic growth all have a direct and close relationship with the tax burden. Especially with the acceleration of economic integration and the increase of economic globalization, intense tax competition has made the design of tax burden an important policy variable for countries participating in world economic competition. It is for these reasons that the issue of tax burden has also become a core issue in the choice of tax reform and tax policies in various countries. The paper discusses the optimization of tax burden.