{"title":"From Structural Imbalance to Structural Optimization: A Theoretical Analysis for Establishing a Modern Tax System","authors":"Gao Peiyong","doi":"10.1080/02529203.2024.2367307","DOIUrl":null,"url":null,"abstract":"The essence of the modern tax system is the unity of the modern tax framework and the functions it supports. Behind the appearance of an unbalanced tax structure lies the reality of the shortcoming...","PeriodicalId":51743,"journal":{"name":"中国社会科学","volume":"14 1","pages":""},"PeriodicalIF":0.9000,"publicationDate":"2024-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"中国社会科学","FirstCategoryId":"90","ListUrlMain":"https://doi.org/10.1080/02529203.2024.2367307","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"SOCIAL SCIENCES, INTERDISCIPLINARY","Score":null,"Total":0}
引用次数: 0
Abstract
The essence of the modern tax system is the unity of the modern tax framework and the functions it supports. Behind the appearance of an unbalanced tax structure lies the reality of the shortcoming...
期刊介绍:
Social Sciences in China Press (SSCP) was established in 1979, directly under the administration of the Chinese Academy of Social Sciences (CASS). Currently, SSCP publishes seven journals, one academic newspaper and an English epaper .