| 不确定性理论在现代税制建设中的应用 |
| |
| 引用本文： | 马凤鸣,冯海波.不确定性理论在现代税制建设中的应用[J].长春大学学报,2006(11). |
| |
| 作者姓名： | 马凤鸣 冯海波 |
| |
| 作者单位： | 吉林建筑工程学院管理学院 吉林长春130021(马凤鸣)，暨南大学经济学院 广东广州510632(冯海波) |
| |
| 摘 要： | 传统的税收理论研究是建立在信息完全的基础之上的,而这只是一种假设的理想状态。在税制建设中引入不确定性理论是市场经济的必然要求。充分认识到不确定性对税收本身及税收政策对经济的影响,将有助于我国的税制建设。
|
| 关 键 词： | 不确定性 信息不完全 风险 决策 |
The application of uncertain theory in establishment of mondern tax system |
| |
| MA Feng-ming,FENG Hai-bo.The application of uncertain theory in establishment of mondern tax system[J].Journal of Changchun University,2006(11). |
| |
| Authors: | MA Feng-ming FENG Hai-bo |
| |
| Institution: | MA Feng-ming~1,FENG Hai-bo~2 |
| |
| Abstract: | The traditional study of revenue theory depends on the basis of complete information,however,it is only a hypothetical and ideal condition.It is the inevitable requirement of market economy to introduce uncertain theory into tax system establishment.It is favorable for the country's establishment of tax system to fully realize the influence of uncertain theory to tax itself,tax policy's and economy. |
| |
| Keywords: | uncertain theory incomplete information risk decision |
| 本文献已被 CNKI 等数据库收录！ |
