收入分配公平视域下的税制结构调节效应研究  

Research on the adjustment effect of tax system structure from the perspective of income distribution fairness

作　　者：黄斌[1] HUANG Bin(School of Economics and Management,Fuyang Institute of Technology,Fuyang Anhui 236031,China)

机构地区：[1]阜阳职业技术学院经济与管理学院,安徽阜阳236031

出　　处：《阜阳师范大学学报(自然科学版)》2024年第4期78-84,共7页Journal of Fuyang Normal University:Natural Science

基　　金：安徽省高校重大科研项目(2022AH040326);阜阳职业技术学院优秀人才项目(2022rczy0007)。

摘　　要：税制结构是税收制度的关键组成和核心内容,也是有效发挥税收职能作用的重要前提。从收入分配公平视域出发,利用我国2005年至2021年的相关数据构建回归模型,实证分析税制结构对居民收入分配的调节效应,明确不同税系、税类在收入分配过程中发挥的作用,并据此提出税制结构优化调整的思路与建议,以期改善我国居民收入分配状况,促进社会经济稳定发展,为实现共同富裕奠定坚实基础。The tax system structure is a key component and core content of the tax system, and is also an important prerequisite for effectively playing the role of tax functions. Starting from the perspective of income distribution fairness, using relevant data from 2005 to 2021 in China, a regression model is constructed to empirically analyze the regulatory effect of tax system structure on the income distribution of residents, clarify the role of different tax systems and categories in the income distribution process, thereby proposing ideas and suggestions for optimizing and adjusting tax system structure, in order to improve the income distribution status of residents in China and promote stable socio-economic development, and lay a solid foundation for achieving Common prosperity.

关 键 词：收入分配 税制结构 基尼系数 间接税 直接税 

分 类 号：F810.42[经济管理—财政学]