摘要
以往评鉴税收依据的学说都存在一定缺陷。应从考察组织存在的必要性和国家起源入手,建立以国家类型、国家与公民关系和不同的观察视角为要素的分析框架。探究税收产生和存在的原因乃因为它是社会组织弥补运行费用的交易成本最低的方式,是国家作为社会组织的最高形态运行的内在经济逻辑要求。
There were limitations about the cause of taxation in history. We should through the discussion about the necessity of the organization and the origin of the country, the multi - level synthetic evaluation measure is used, form different angles of the country＇s type as well as the relationship between the country and its people. In the end, it provides an explanation that the appearance and existence of the taxation is because it is not only the method for society to save transaction cost , but also the econom- ical logical requirement for the country to he the best form of the society.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2007年第2期8-14,共7页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
税收依据
国家类型
国家与公民关系
交易成本
the Cause of Taxation
the Type of Country
the Relationship of the Country and the People
Transaction Cost
