摘要
税收及收费是政府收入的两种来源,二者都是政府为其提供的产品或服务而索取的补偿。从市场的角度看,政府应该采用"谁使用、谁付费"的方式,向其产品或服务的使用者合理地收费。然而,考虑到征收税费的各种交易费用,用一定程度的价格体系扭曲为代价换取交易费用的节约,或者说用税部分地替代费,可能是有效率的。进一步,两种方式的使用程度则依赖于各自交易成本的权衡。
The government can get revenue by taxes or fees, which are paid for the product or service provided by the government. Form the view of market,the principle should be who receives the services pays. However considering the transaction costs in the collection process, it is probably more efficient to distort to some extent the price system for saving part of the transaction cost. So the tradeoff of the two depends on the consideration of their transaction cost.
出处
《开放导报》
CSSCI
北大核心
2008年第4期57-60,共4页
China Opening Journal
关键词
费
税
交易费用
政府
fee, tax, transaction costs, government
