不确定性:税制优化研究必须重视的一个前提  

The Uncertainty:On Study of the Tax System Optimization

作　　者：詹凌蔚[1] 韩露[2] 

机构地区：[1]厦门大学财金系,福建厦门361005 [2]中国银行厦门市分行,福建厦门361005

出　　处：《税务与经济》1999年第6期1-4,共4页Taxation and Economy

摘　　要：随着经济研究的基本假设之一———确定性逐步拓展至不确定性假定，税收研究、税制优化探讨中也必须相应地引入不确定条件。税制优化的讨论应侧重于在不确定假设下对具体实践中的税制优化政策与优化措施提出相应建议，具体地看，当前我国税制优化中的不确定研究初步应包括对征税对象不确定研究。The hypothesis of certainty is being developed into one of uncertainty.So uncertainty should be introduced into the discussion of the tax research and the optimization of the tax system.The optimal policies and measures of the tax system should be proposed the hypothesis of uncertainty should be emphasized in the discussion on the optimization of the tax system.Generally speaking,the recent research on uncertainty for our optimization of the tax system should include the research of uncertainty to taxpayers,the research of uncertainty during leving taxes and the research of uncertainty to the external climate.

关 键 词：控制优化 不确定性 证券市场 税制建设 

分 类 号：F810.42[经济管理—财政学]