摘要
影响宏观税负的因素分为两个方面：有些因素对宏观税负水平起决定性作用，其中包括生产力发展水平、政府职能范围和非税收入规模，宏观税负只能适应这些因素的变化进行调整；另外还有其它影响因素包括政府财政支出效率、结构性因素、政策性因素以及税收制度和征管水平等等。
There are two respects influencing our macro tax burden. Some factors play a detective role init, including the level of the productive forces, the limit of government's functions and powers andthe scale of non - tax income. The macro tax burden can be only adjusted to these ones. Besidesthese, we have other factors, such as the efficiency of the government expenditure, the factors resulting from construction, the factors resulting from policies, the tax system and tax collection andmanagement, etc.
出处
《税务与经济》
CSSCI
北大核心
1999年第4期5-9,共5页
Taxation and Economy
