From Structural Imbalance to Structural Optimization: A Theoretical Analysis for Establishing a Modern Tax System

IF 0.9 Q3 SOCIAL SCIENCES, INTERDISCIPLINARY

中国社会科学 Pub Date : 2024-07-11 DOI:10.1080/02529203.2024.2367307

Gao Peiyong

引用次数: 0

Abstract

The essence of the modern tax system is the unity of the modern tax framework and the functions it supports. Behind the appearance of an unbalanced tax structure lies the reality of the shortcoming...

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从结构失衡到结构优化：建立现代税收制度的理论分析

现代税制的精髓在于现代税制框架及其支持功能的统一性。在税收结构不平衡的表象背后，隐藏着现实的缺陷......

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

中国社会科学 SOCIAL SCIENCES, INTERDISCIPLINARY-

CiteScore

0.90

自引率

0.00%

发文量

5101

期刊介绍： Social Sciences in China Press (SSCP) was established in 1979, directly under the administration of the Chinese Academy of Social Sciences (CASS). Currently, SSCP publishes seven journals, one academic newspaper and an English epaper .