发展型税制结构:一个马克思经济学的理论阐释

Translated title of the contribution: On the Tax Structure with Development Nature: A Theory Explanation in Marx's Economics

陈 少克

Research output: Contribution to journalArticle

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Abstract

The whole country was concerned about those contradictions the tax structure triggered, as for that contradictions between the existing tax structures and the transformation of economic development mode. To fundamentally solve such contradictions, we should reconstruct a new tax system pattern from the nature of the tax system structure, which we named in this paper tax structure with development Nature. In this paper, using the value composition of social total product in Marx's economics and an extended reproduction model, we re-explained the principles of taxation. Based on that, we principally arranged the set of taxation elements also using the basic principle of Marx's economics as the structure of labor value and its realization, and so on. The aim of this work is to clarify how a tax structure with development nature works; that is to achieve the developmental goal of adjusting income distribution and green taxation based on the basis framework of "Tax Structure-Value Flowing-Economic Balance".
Original languageChinese (Simplified)
Pages (from-to)55-68
Number of pages14
JournalJournal of Economics of Shanghai School
Volume13
Issue number2
Publication statusPublished - 2015
Externally publishedYes

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Economics
Tax structure
Karl Marx
Nature
Taxation
Tax system
System structure
Labor
Income distribution
Economic value
Economic development

Keywords

  • Tax Structure
  • Tax Structure with Development Nature
  • Reproduction
  • Marx's Economics

Cite this

发展型税制结构:一个马克思经济学的理论阐释. / 陈少克.

In: Journal of Economics of Shanghai School, Vol. 13, No. 2, 2015, p. 55-68.

Research output: Contribution to journalArticle

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