西方财税学说的历史渊源探析  

Analysis of the Historical Origins of the Western Financial and Tax Doctrine

作　　者：孙哲[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《鞍山师范学院学报》2011年第5期9-12,28,共5页Journal of Anshan Normal University

摘　　要：基于财税学说产生的时代性,本文指出,研究财税学说不应仅关注学说本身的主张与政策,更应将其置于当时的历史背景中去理解、把握。文章从历史史实入手,将西方财税学说的演进大致分为原始积累时期、自由竞争时期和混合经济时期三个阶段,并分析每个发展阶段的政治、经济背景,以揭示西方财税学说产生的历史渊源。Based on the times of the financial and tax doctrine,this paper points out that the study should not be concerned only with the doctrine of their own positions and policies,but should first be placed in the historical background to understand.Starting from the historical facts,the paper divides the evolution of the western financial and tax doctrine into three periods：primitive accumulation period,free competition period and mixed economy period.To reveal the historical origins of the Western financial and tax doctrine,the paper analyzes the political and economic background of each period.

关 键 词：西方 财税学说 历史渊源 

分 类 号：F81[经济管理—财政学]