摘要
宪政税制是世界各国税收制度发展的趋势。在我国经济逐步纳入国际化和依法治国措施不断完善与推进的过程中,我国宪政税收制度的建设还很滞后。本文从国家、征税部门和纳税人三方博弈的角度阐述了我国宪政税制建设的可能路径选择。
The constitution tax system is becoming the trend of every national tax system. With Chinese national opening economic development and basing on the constitution and laws to manage state affairs, Chinese national construction of the constitution tax system still lags. This article expatiates the feasible path of Chinese national construction of the constitution tax system which based on nation, taxation department and taxpayer tri-game.
出处
《财经科学》
CSSCI
北大核心
2005年第2期62-67,共6页
Finance & Economics
