摘要
“税收”,作为政府组织财政收入、实现公平目标的重要工具,对这一问题的研究不仅应从经济学的视野进行研究,而且还应该从伦理学的角度加以思考。本文从经济与伦理的双重维度出发,分析“税收公平”的内容、体现形式,探讨如何从“制度伦理”和“道德环境”两个角度构建公平合理的税收体系。
As an important tool of organizing fiscal revenue and realizing the target of fairness, ＂tax revenue＂ should not only be researched from the view of economics, but also be considered from the perspective of ethics. From the dual dimensions of economics and ethics, this article analyzed the content and forms of. the fair taxation, and probed into the construction of fair and reasonable taxation systems from two angles, ＂System Ethics＂ and ＂Moral Environment＂.
出处
《广西财经学院学报》
2006年第6期41-44,50,共5页
Journal of Guangxi University of Finance and Economics
关键词
经济伦理
税收公平
制度伦理
道德体系
economic ethics
fairness of taxation
System Ethics
Moral System
