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不同经济学派的税收思想代表了各个思想家所处时代的政策主张,税收政策中的诸多因素都体现国家的意志,但也要符合当时经济规律的要求。通过对西方各经济学派思想的比较与分析,阐述了各经济学派的税收主张,政策意图,分析了各经济学派税收思想的优缺点,从税源和政府干预中进行比较,借鉴符合实际的思想。通过对各学派税收思想的比较,加深对政府税收政策的理解与把握。
The tax ideas of different schools of economics represent the policy ideas of the era in which all the thinkers are located. Many factors in the tax policy embody the will of the state, but also conform to the requirements of the current economic laws. Through the comparison and analysis of the western schools of thought, this chapter expounds the taxation opinions and policy intentions of various economic schools, analyzes the advantages and disadvantages of taxation ideas in all economic schools, compares them with tax sources and government interventions, and draws lessons from the practical thinking. Through the comparison of various schools tax thought, deepen the understanding and grasping of the government tax policy.