国外财政社会学面面观

被引：8

作者：

朱进

机构：

[1] 武汉大学行政学院

来源：

国外社会科学 | 2008年 / 02期

关键词：

财政社会学; 税收; 税制改革;

D O I：

暂无

中图分类号：

C91-05 [];

学科分类号：

030301 ; 1204 ;

摘要：

20世纪70年代以来迅速发展的财政社会学,拓展了传统的研究领域,深化了研究的问题,并开始构建理论模型,这比较集中反映在对国家收入生产及其影响的研究上。本文从税收决定、税收影响和税收改革三个方面对相关文献进行了梳理和介绍,并指出财政社会学未来发展的研究方法和分析框架应该具有历史性和综合性的特征。

引用

页码：4 / 12

页数：9

共 13 条

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