税收经济学

全文采用理论分析与实证分析相结合的研究方法，从法理学和财政宪法的视角研究个人所得税法律制度的完善，这是与税收经济学不同的研究视角，也是本文的特色所在。

Combining theory analysis with practice analysis , the article studies the perfection of the personal income tax law from the jurisprudence and financial constitution angles that are different from tax economics . It is the feature of the article as well .

本课程的设计是为了使学生了解在税收的经济学中的关键问题，并为他们在这个领域的研究做准备。

The course is designed to acquaint students with key questions in the economics of taxation , and to equip them to carry out their own research in this field .

第二章对环境资源的特征和绿色税的规制特点进行分析，并对绿色税收的经济学研究脉络和相关研究文献进行了梳理，讨论了绿色税的理论源头、微观理论进展和宏观分析成果。

The second part analyzes the characteristic of the environmental resource and the regulation of green tax . It also analyzes the economic research skeleton of the green tax and relevant document and discusses the theoretical origin of green tax , the development of microeconomic and the production of macroeconomic .

税收征纳诚信的经济学分析

Economics Analysis of Receiving Sincerity That Solicit the Tax Revenue

环境容量约束下旅游税收优惠政策的经济学分析

Economics Analysis of the Tourism Concessions Taxation Policy under the Constraints of the Environmental Capacity

接着，从我国传统法律文化、税收自由裁量权、和谐税收、诉讼经济学的角度论述建立税务争议和解制度的正当性。

Then , from the Chinese traditional legal culture , discretion , harmonious tax revenue , lawsuit establishment of economics , this paper discusses the legitimacy of dispute settlement of tax system .

其中税收遵从的基本理论分析包括税收遵从概述、纳税人税收遵从经济学分析、纳税人税收遵从行为心理学分析以及信息不对称理论分析。

The basic theory of tax compliance includes economical analysis of tax compliance , psychology analysis of taxpayers ' tax compliance behavior and information asymmetry theory analysis .

笔者从事税收经济理论教学和税收工作实践多年，以往研究税收都是从经济学角度上去分析，只是就税收论税收。

Practicing in teaching field of revenue economic theory and taxation for many years , author used to study revenue from the economy point of view , just considering revenue as it stands .

现代税收收入能力研究从二十世纪七十年代起，经过三十多年已发展成为一个以税收经济学为基础，数学模型为基本研究内容，计算机为基本手段的应用学科新分支。

Modern researches on taxable capacity have become a branch of applied economics after more than 30 years , which came up in the 1970s , whose main content based on tax economics , used computer to build mathematic model .