地方税结构的国际研究及借鉴□唐腾翔唐向郭秀亮一、地方税的建制原则与结构标准（一）税权划分的基本原则税权划分的基本原则，实际也就是地方税的建制原则。对此，加拿大的杰克·Ｍ·明兹等提出过有代表性的五原则，即效率、简化、灵活、责任和公平。效率原则在这里指的... Local tax structure of the international research and reference □ Tang Tengxiang Tang Xiang Guo Xiu Liang First, the local tax principles and structural criteria (a) the basic principles of tax rights division The basic principles of tax rights, the actual is the principle of local tax system. In response, Jack M Mintz of Canada proposed the five principles of efficiency, simplification, flexibility, responsibility and fairness. Efficiency principle here refers to ...