摘要
该文从公共部门经济学角度对财产税与地方财政的关系进行了分析。全文从财产税较为切合地方财政的主要特征、财产税较有利于地方政府履行其经济职能以及财产税较适宜由地方政府征收管理这3个方面,分析说明了财产税之所以成为地方税的基本经济原因。
This article analyzes the relationship between property tax and local public finance in the view of public sector economics.It analyzes from three aspects the basic economic reasons why property tax becomes the main source of tax for local government: property tax suits the main characteristic of local public finance;property tax is beneficial for local government to fulfill its economic functions;and property tax is suitable to be collected and managed by the local government.
出处
《中山大学学报（社会科学版）》
CSSCI
北大核心
2006年第6期92-99,共8页
Journal of Sun Yat-sen University(Social Science Edition)
基金
教育部人文社会科学研究项目(批准号:05JJDGAT021)
关键词
财产税
地方财政
公共部门经济学
property tax
local public finance
public sector economics
