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| 摘要: |
| 从制度经济学角度来看,"逼税效应"在税费改革中不减反增,折射出国家、官员和公民在税费改革中"三方博弈"目标的矛盾和冲突,是税费改革没有摆脱对计划体制"路径依赖"的反映,更是税费改革的制度变迁成本无法分摊的直接结果. |
| 关键词: 逼税效应 税费改革 三方博弈 路径依赖 制度变迁 制度变迁成本 |
| DOI： |
| 分类号:F812.8 F812.754 |
| 基金项目: |
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| Explanation of the effect of pressing for tax in tax fee reform by institution economics--Based on real investigation in countryside of Anhui |
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ZHANG De-yuan
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| Abstract: |
| In viewpoint of institution economics, the effect of pressing for tax increases in tax fee reform, which reflects contradiction and conflict of the objective of the game of three parts of nation, leaders and citizens which reflects that tax fee reform does not avoid "path dependence" of plan system and which is the direct result that the cost of system evolution of tax fee reform does not have the way to be shared. |
| Key words: effect of pressing for tax,tax fee reform,game of three parts,path dependence,system evolution,cost of system evolution. |
