财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2009年
1期
69~73
,共null页
税收效率 超税负担 经济效率 税收效率演进
稅收效率 超稅負擔 經濟效率 稅收效率縯進
세수효솔 초세부담 경제효솔 세수효솔연진
Tax Efficiency; Excess Burden of Taxation; Economic Efficiency; Development of Tax Efficiency
税收效率研究的理论前提是经济效率的实现，亚当·斯密最早系统地阐述了税收效率思想，以后的西方学者分别从税收经济效率、税收超税负担、税收征管效率以及税收制度效率等方面对税收效率进行了研究。西方税收效率演进过程启示我们，对税收效率的研究不能仅局于经济层面，特别是在经济转型期，面对各种社会矛盾的出现，税收制度在平衡各种社会矛盾和利益冲突方面应该发挥其重要作用。要建立公平优先、兼顾效率的税收理念，通过深化税制改革，实现社会经济的可持续发展。
稅收效率研究的理論前提是經濟效率的實現，亞噹·斯密最早繫統地闡述瞭稅收效率思想，以後的西方學者分彆從稅收經濟效率、稅收超稅負擔、稅收徵管效率以及稅收製度效率等方麵對稅收效率進行瞭研究。西方稅收效率縯進過程啟示我們，對稅收效率的研究不能僅跼于經濟層麵，特彆是在經濟轉型期，麵對各種社會矛盾的齣現，稅收製度在平衡各種社會矛盾和利益遲突方麵應該髮揮其重要作用。要建立公平優先、兼顧效率的稅收理唸，通過深化稅製改革，實現社會經濟的可持續髮展。
세수효솔연구적이론전제시경제효솔적실현，아당·사밀최조계통지천술료세수효솔사상，이후적서방학자분별종세수경제효솔、세수초세부담、세수정관효솔이급세수제도효솔등방면대세수효솔진행료연구。서방세수효솔연진과정계시아문，대세수효솔적연구불능부국우경제층면，특별시재경제전형기，면대각충사회모순적출현，세수제도재평형각충사회모순화이익충돌방면응해발휘기중요작용。요건립공평우선、겸고효솔적세수이념，통과심화세제개혁，실현사회경제적가지속발전。
The precondition of tax efficiency is economic efficiency. Adam Smith firstly studied the tax efficiency theory. After Adam Smith, the scholars studied the tax efficiency in these fields： tax economic efficiency, excess burden of taxation, taxation efficiency and taxation system efficiency. From the western tax efficiency theory, we can draw the conclusion that the study on tax efficiency cannot be limited in economic. During the period of economic restructuring, tax system should plays an important role in keeping all kinds of social conflicts balance. We should give priority to fairness with due consideration to efficiency. By deepening tax reform, we can promote sustained development of economy.
