向市场经济过渡的国家税务管理的现状分析鲍灵光众所周知，东欧和其它地区一些国家正朝着较少依赖中央计划而较多依赖市场导向的经济体制转变。税务管理作为体制转变的一个重要组成部分，其改革已被提到了议事日程．本文拟就这些国家（下称经济转轨国家）的税务管理的现状... Analysis of the Current State of Tax Administration in Transition to a Market Economy Bao Ling Guang As we all know, some countries in Eastern Europe and elsewhere are moving toward a more market-oriented economy that relies less on the central plan. Tax administration as an important part of institutional change, the reform has been referred to the agenda. This article draws on the current status of tax administration in these countries (hereinafter referred to as economic transition countries) ...