最優(yōu)稅制理論研究與述評(píng).pdf

1、復(fù)旦大學(xué)碩士學(xué)位論文最優(yōu)稅制理論研究與述評(píng)姓名：顧潔昀申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：財(cái)政學(xué)指導(dǎo)教師：陸德明2002.5.21AbstractOptimaltaxationtheoryalsoknownasoptimumtaxationtheoryisinthescopeofnormativeeconomicsAsaprimaryrepresentativewesterntaxiontheoryoptimaltaxationtheoryisno

2、wgraspingmoreandmoreattentioninthetaxationtheoryworldInthepassedonehundredyears，greatchangeshavetakenplaceinthecontentandscopeofoptimaltaxationtheoryfromitsbirth，development，boomingtillitsprosperouspresentThispaperfirmly

3、talksaboutthemaincontentofoptimaltaxationtheoryincludingoptimalcommoditytaxationtheoryoptimalincometaxationtheoryandtheoptimalconstitutiontheoryofthemtwoBasedontherepresentativeopinionsofseveraleconomiSts，thispapertriest

4、opresentcommentsoneachbranchofthistheoryandpresentsseveralcharactersofoptimaltaxiontheoryinitsdevelopmentThispaperalsotriestopresenttherevelationofoptimaltaxationtheoryonChinesepracticaltaxationworldAftertheillustrationo

5、fitsdevelopment，thepapertriestosummarizethreenewcontributionofoptimaltaxationtheoryInthelast，thepaperpresentsthemvelationofoptimaltaxiontheoryonChinesepracticaltaxationworld，suchasChinesetaxationenvironmentneedstobeimpro

6、ved，weshouldanNyzeoptimaltaxationtheoryinconsiderationoftaxcollectionpractice，howtoimproveChinesetaxationworldbylesseningtaxcollectioncosLandhowchinashouldchooseandutilizethecontentofthistheoryandputitintopracticeetcKeyw