税收起源与税收功能新论  

On the Origin of Tax and the Function of Tax

作　　者：卢现祥[1] 

机构地区：[1]中南财经大学经济研究所

出　　处：《税务与经济》1998年第3期1-4,共4页Taxation and Economy

摘　　要：我国传统的税收理论强调了国家征税的强制性而忽略了国家对纳税人的服务性。纳税人主体与政府应是一种双向的平等关系，即两者通过税制建立起相互制约的关系。为此，理论界应走出认识上的误区即强调了税收的阶级性和纳税形式的强制性。这有利于确立纳税人主体地位。Abstract Our classical taxation theory emphasizes the coerciveness of taxation but ignors the service which the government should give to tax payers. There should be an equal relationship between tax payers and the government.Therefore,the theory arena should emphasize the class character of taxation and the coerciveness of the taxation form.It is of benefit to establishing the main position of tax payers,improving the effeciency of fiscal expenditure and choking the arbitrary fee collection.

关 键 词：税收起源 税收功能 公共服务 税收理论 财政 

分 类 号：F810.42[经济管理—财政学]