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在 1 9世纪甚至 2 0世纪初以前 ,包税制都是许多国家赖以征税的一个重要机制。但是 ,对于它的研究一直很少 ,也不深入。最近 ,在欧美等国 ,一种变形的包税制又开始出现。在我国的某些地方 ,税务机构也尝试着将某些税收承包给非政府机构。因此 ,研究历史上的包税制也具有一定的现实意义。本文运用交易费用理论和历史社会学的研究成果探索了包税制在近现代史上兴起和衰落的原因。
In the nineteenth and even centuries before the turn of the century, the tax package was an important mechanism on which many countries taxed. However, there has been little or no research into it. Recently, in the United States and other countries, a deformed tax system has begun to emerge. In some parts of our country, tax authorities have also tried to contract certain taxes to non-government agencies. Therefore, to study the history of the tax system also has some practical significance. This article uses the transaction cost theory and historical sociology research results to explore the reasons for the rise and decline of the tax system in modern history.