税收立法是通过制定税法，确定政府如何取得税收收入的过程。因为征税的目的是为国民提供公共产品，所以，税收立法必须正确地反映公共需要和国民的意愿，这决定了税收立法过程实际上是一个公共选择的过程。税收立法如何能够符合公共需要与国民的意愿？在这方面，公共选择理论 Tax legislation is through the development of tax law to determine how the government to obtain tax revenue process. Because the purpose of taxation is to provide citizens with public products, tax legislation must correctly reflect the public needs and national wishes, which determines the tax legislative process is actually a process of public choice. How tax legislation can meet the public needs and the wishes of the people? In this regard, the theory of public choice