西方財政交換論研究.pdf

1、天津財經(jīng)大學碩士學位論文西方財政交換論研究姓名：李亞鵬申請學位級別：碩士專業(yè)：財政學指導教師：張進昌20080501AbstractTheWesternFinanceExchangeTheoryTheFairTaxationTheoryandTheOptimalTaxationTheoryalethethreetheoriesasevidencefortheworldreformoftaxsystemHumanbeingsaregett

2、ingmoreandmoreimitatewiththecontinuouslydevelopingglobalizationThethreetheories，especiallyTheWesternFinanceExchangeTheory，impactedafarreachingsignificanceforthenation’Sfinanceandtaxreforminnowadayswhenemphasizingonestabl

3、ishingharmonioussocietypeople—orientedpolicyandscientificdevelopmentThethesismainlydiscussesabouttheprocessofthedevelopmentandexperienceofWesternFinanceExchangeTheorywhichisorientedfromtheSocietyAgreementTheorythatHobbes

4、hadputforwardandperfecteditselfthroughthepublicgoodstheoryandthepublicchoicetheory。WesternFinanceExchangeTheoryemphasizesonthetaxpayersasthemainpartsofthefinancialresearcll，pointingoutthatfinanceisthecommonactivityforfin

5、ancemanagementanditmeal娼thepoliticalandeconomicrelationshipoccursbetweenthegovernmentandothermembersthatsocialmemberstransmitmeirpartialproductstotheSocialCentralInstitution(Thegovemment)tomanageforthemSOastopurchasethec

6、ommonproductsandservicesthattheyarenotabletogetinthemarketThemainbodyofthesisiscompoundoftheanalysisandsolutionThethesis，謝Ⅱlthecombinationofcurrentconcreteeconomysocietyandpolicypresentsaseriesofreformingsuggestions，whic

7、hsystematicallystatesthedevelopingandapplyingprocessoftheWesternFinanceExchangeTheoryintheaspectofprefabricatemonitorandtaxationsystemwiththeoreticalandinternationalcontrastiveresearchandmodelanalysisItalsopointsoutthatO

8、Ul“prefabricatemonitorsystemshouldtaketheinitiativeintheprocessofthebudgetplanningandcarryingasthecentralpointandthepolicyoftaxationlawshouldfocusonthestatutorytaxationprincipleWhat’SmoreOurtaxationreformingshouldconcern