李建强*
（ 山西财经大学； ）
财政学
职称论文发表摘要： 摈弃传统的税制优化理论的分析视角，以新制度经济学和博弈论为理论基础，结合系统论等方法论对当前我国税制优化做一些初步尝试性的理论探索，并且在论述税制优化过程中提出了一些别出心裁的观点和看法。
Li Jianqiang*
（ Shanxi University of Finance & Economics； ）
Abstract： Abandoned the traditional analysis visual angle of the theory of tax system optimizing, and regarded new system economics and game theory as the theoretical foundation, combining such methodology as the systematic theory, it will do some preliminary tentative theory study to the present tax system optimizing of our country, and has put forward some creative views in the course of describing the tax system optimizing.
Keywords： tax system tax system optimizing incentive compatibility
中国科技论文在线：李建强. 税制优化新视角[EB/OL].北京：中国科技论文在线
职称论文发表期刊： 暂无
