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基于财政支出视角的我国税负水平研究 被引量:1

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摘要 文章从财政支出的视角,重新评价我国的宏观税负水平,认为对于税负水平高低的判断需要着眼于其对社会公共需要的满足程度和其满足公共需要的效率上。通过实证分析和国际比较,得出税负水平偏高的症结在于社会的公共需求未能得到有效满足,纳税人的成本与收益不相匹配。具体表现在需求表达机制的缺失,导致政府财政职能的"越位"与"失位",同时现行的财政管理体制不合意,公共产品的提供效率低下。
作者 周松 郝占拓
出处 《财会研究》 北大核心 2010年第10期18-21,共4页
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