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西方税收公平原则的演进与借鉴
Authors
陈松青
Publication date
21 July 2001
Publisher
Abstract
公平原则是几百年来税收理论探讨的最重要问题之一。西方学者围绕公平赋税的两大传统——利益赋税原则和能力赋税原则进行了激烈的争论。回顾税收公平原则的演进过程,梳理相关理论的发展线索,理清理论的发展脉络,无疑对我们构建适应市场经济的税收理论具有借鉴意义
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Last time updated on 10/06/2020