财税法规论文-对当前公共财政与税制改革研究.DOCVIP

财税法规论文-对当前公共财政与税制改革研究 摘要：汤教授首先指出自己在学术研究上的一点体会，即财政税收和法学联系非常紧密。因此，他认为财政税收的理论研究应当和法学研究联系起来。其中，经济学家吴敬链和法学家江平联手创建的上海经济研究所，是探索这两者结合的一个先驱和榜样。 ????????? 关键词：公共财政；税制改革；财政税收 Abstract: Professor Tang first pointed out that he in a scholarly researchs experience, namely the fiscal levy is close with the legal science relation. Therefore, he thought that the fiscal levy the fundamental research must contact with the legal science research. And, economist Wu Jinglian and jurist Jiang Ping collaborates the Shanghai Economics institute which founds, is a pioneer who and example explores this both union. 牋牋牋