个人所得税的契约属性研究

发布时间：2018-06-26 19:55

  本文选题：纳税人意识 + 个人所得税　； 参考：《经济研究参考》2017年22期

【摘要】：通过缴纳个人所得税,公民的私人财产权和国家税收之间建立起紧密的联系,税收是纳税人为获取公共权利、享受公共服务所支付的成本,税制改革的目标应是政府提供相当的公共产品和服务,使个人所得税进一步为公众所认同,培育公众的纳税人意识。
[Abstract]:By paying personal income tax, citizens' private property rights are closely linked to state taxes, which are the costs paid by taxpayers to obtain public rights and enjoy public services. The aim of tax reform should be to provide considerable public goods and services so that personal income tax can be recognized by the public and public awareness of taxpayers should be cultivated.
【作者单位】： 中国财政科学研究院;
【分类号】：F812.42
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本文编号：2071225