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税制在变迁过程中到底受哪些因素的影响?表面上纷繁杂呈的影响因素,实质上往往却是被各种观念所左右。其中,对税制变迁的影响最为直接和明显的是人们对政府和个人之间关系及其各自是什么的看法;人们对平等的看法。在人类历史上,税制随着人们对这两个问题所持观念的变化而变迁。同时,由于存在人为影响观念形成的可能性,为税制变迁的过程和路径以及方向留下了可供操纵和影响的空间。
In the end the tax system in the process of change by what factors? On the surface are numerous and varied factors, in fact, is often dominated by various concepts. Among them, the most direct and obvious impact on the change of tax system is the people’s view on the relationship between government and individuals and what they are; and people’s view on equality. In the history of mankind, the tax system has changed with changes in people’s perceptions on these two issues. At the same time, due to the possibility of human influence on the formation of ideas, there is room for manipulation and influence for the process and path of the tax system change and its direction.