税制结构变迁与调整的理论分析——非均衡状态、变迁主体与发展路径  

A Theoretical Analysis on the Change and the Adjustment of Taxation Structure——Non-Equilibrium State,Change Subject and Development Path

作　　者：陈少克[1] 陆跃祥[1] 

机构地区：[1]北京师范大学经济与工商管理学院,北京100875

出　　处：《云南财经大学学报》2012年第5期36-43,共8页Journal of Yunnan University of Finance and Economics

摘　　要：税制结构变迁过程是由税制结构的非均衡状态向均衡状态转变的过程。虽然从形式上看,税制结构变迁是一种强制性的制度变迁,但在不同的环境和利益格局下,这种强制性会有不同的表现。税制结构变迁从内容上看更多地表现为强制性因素和诱致性因素相结合的过程。因此,研究税制结构变迁必须对税制结构变迁主体进行分析。税制结构变迁是税制结构变迁主体在税制结构非均衡状态的条件下进行利益博弈的过程,这就决定了不同的税制结构变迁路径。一个有效的、合理的税制结构状态必须通过利益关系的调整来实现。The process of taxation structural change is the process of changing taxation structure from non-equilibrium state into equilibrium state.Although taxation change is a compulsory institutional change in its form,the compulsoriness is different in different context and interest pattern.Taxation structural change is far more a process of the combination of compulsory factors and inductive factors in the content.Therefore,subjects of taxation structural change have to be studied in order to study taxation structural change.Taxation structure change is an interest game process of its subjects under the condition of non-equilibrium state,which determines different paths of taxation structure change.An effective and reasonable taxation structure state can be realized by adjusting interest relationships.

关 键 词：税制结构变迁 制度变迁 非均衡 制度变迁主体 

分 类 号：F810.422[经济管理—财政学]