| 浅析税负转嫁 |
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| 引用本文： | 李丽,田虹,胡跃荣. 浅析税负转嫁[J]. 吉林大学学报(信息科学版), 1998, 0(4) |
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| 作者姓名： | 李丽 田虹 胡跃荣 |
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| 作者单位： | 长春邮电学院管理工程系，吉林化工学院 |
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| 摘 要： | 运用西方财政学有关理论，分析税负转嫁的影响因素及其实现途径，结合我国现状，讨论了税负转嫁的社会效应。给出了相应的措施与对策，以促进税收制度进一步完善。
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| 关 键 词： | 税收理论；税收制度；税负转嫁 |
Brief analysis of tax burden shifting |
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| Li Li,Tian Hong. Brief analysis of tax burden shifting[J]. Journal of Jilin University:Information Sci Ed, 1998, 0(4) |
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| Authors: | Li Li Tian Hong |
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| Abstract: | With west finance theory,the influence factor and realizable way of tax burden shifting are analysed.In present condition of our country, the social effects of the shifting are discussed. The appropriate measures and countermeasures are given in order to improve the performance of tax system. |
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| Keywords: | Tax theory Tax system Tax burden shifting |
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