| 税法运行机制的经济分析 |
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| 引用本文： | 郑国洪,罗本德.税法运行机制的经济分析[J].西南政法大学学报,2000,2(4):49-52. |
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| 作者姓名： | 郑国洪 罗本德 |
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| 作者单位： | 西南政法大学,重庆,400031 |
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| 摘 要： | 税收负担是税收法律运行机制的核心内容之一,税负的轻重在于价格需求弹性的大小。税法的公平和效率是税法运行机制的必有之义。
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| 关 键 词： | 税法运行机制 税负 经济 |
| 文章编号： | 1008-4355(2000)04-0049-04 |
| 修稿时间： | 2000-02-11 |
Economic Analysis of Operating System of the Tax Law |
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| ZHENG Cuo-hong,LUO Ben-de.Economic Analysis of Operating System of the Tax Law[J].Journal of Swupl,2000,2(4):49-52. |
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| Authors: | ZHENG Cuo-hong LUO Ben-de |
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| Institution: | ZHENG Caw-hong
,LUO Ben-de
;(Southwest University of Political Science and Law, Chongqing 400031) |
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| Abstract: | The burden of tax represents one of the key aspects in measures of tax revenue.Whether the tax is heavy or not depends on the flexibility of price demand.Fairness and efficiency of the tax law should be directly reflected in its concrete practice |
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| Keywords: | operating mechanism of the Tax Law burden of tax economy |
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