论税收分配的经济依据  

On Economics Basis of Tax Distribution

作　　者：叶子荣[1] 

机构地区：[1]西南财经大学财税学院

出　　处：《经济学家》1998年第5期68-74,共7页Economist

摘　　要：税收分配的政治依据是国家的产生和存在，这在我国财税理论界已基本达成了共识；然而，税收分配的经济依据是什么，至今仍众说纷纭。作者认为，在国家存在的前提条件下。AbstractThe political foundation of tax distribution develops with emergence and existence of a country, that is commonly known by the people in our public finance and tax theoretical circle; but what the economic foundation is, still needs to be solved. It theorises that the economic foundation of tax distribution, with its source of tax distribution relationship in our country, is an independent economic benefit which is different from the state ones.

关 键 词：税收 科收分配 经济依据 中国 

分 类 号：F812.42[经济管理—财政学]