税收起源与目的浅探  

An Exploration on the Origin and Goal of Taxation

作　　者：姚轩鸽[1] 

机构地区：[1]西安市国家税务局,陕西西安710068

出　　处：《现代财经（天津财经大学学报）》2010年第3期16-21,共6页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：税收起源于保障人类与非人类存在物利益共同体存在与发展的需要,起源于保障利益共同体与增进人类利益的需要。税收终极目的在于增进全社会和每个人的利益总量。税收目的既有共同税收目的与特定税收目的、相对税收目的与绝对税收目的、客观税收目的与主观税收目的,也有直接税收目的与终极税收目的。对税收目的认识如何,既关系着税收理论研究的成熟度,更影响着一个社会税收治理体系(税制)的优良程度。Taxation originates from the need for securing the existence and development of the benefit of human beings and non--human beings. And the ultimate aim of it lies in increasing the benefit sum of every body and the whole society. How to understand the aim of taxation not only has a relationship with the degree of taxation theory research, but has an effect on the social taxation system as well.

关 键 词：税收 起源 目的 价值 

分 类 号：F810.42[经济管理—财政学]