摘要
"黄宗羲定律"是在我国税收改革中是困扰千年的问题,指出它的根源,找到破解它的方法,对我国当代税收改革也具有指导意义。本文通过税收伦理的理论分析"黄宗羲定律",引入高赛尔的协定道德理论,提出了一套解决"黄宗羲定律"的税收伦理思路,最后基于税收伦理对税收改革提出了建议。
The tax reform in China has been beset with ＂Huang Zongxi＇s law＂ for more than a thousand years. Pointing out the origin of ＂Huang Zongxi＇s law＂, and finding a way to solve it, can guide the contemporary tax reform in China. In this paper, the theory of taxation ethics is used to analyze the ＂Huang Zongxi＇s law＂. By introducing Gauthier＇s theory named Morals by Agreement, a set of taxation ethics ideas to solve＂Huang Zongxi＇s law＂ is proposed, and the advice on tax reform based on the taxation ethicsis is given.
出处
《华北电力大学学报（社会科学版）》
2014年第1期21-25,共5页
Journal of North China Electric Power University(Social Sciences)
基金
教育部哲学社会科学研究重大课题攻关项目"西方经济伦理思想研究"(项目编号:10JZD0021)
关键词
税收伦理
黄宗羲定律
税收改革
税收公平
协定道德
taxation ethics
Huang Zongxi＇s law
tax reform
tax fairness
moralsby agreement
