国外税收研究的新领域:税收显著性研究述评及展望

围绕税收领域新的研究视角——税收显著性,国外学者基于欧美发达国家的税制环境,进行一系列理论探索和实证研究。为了对国外学者的税收显著性研究进行较为综合全面的述评,本文主要从税收显著性的理论基础、影响因素和政策效应三个方面,系统梳理了国外税收显著性的最新研究成果,同时归纳整理了国内与税收显著性相关的理论研究成果,并对国内外文献中存在的问题进行了简单述评,以期拓展税收显著性的应用外延,为完善我国税制体系提供理论依据和科学思路。

The New Research Fields of Foreign Taxation:Review and Outlook of Tax Salience

Around the new research perspective of taxation tax salience, and based on the tax environment in Euramerican developed countries, foreign scholars have conducted a series of theoretical exploration and empirical research. This article sorts out the latest research results of foreign tax salience respectively from three aspects as follows： the theoretical basis of tax salience, influence factors and the policy effect. That apart, it sums up the domestic tax significantly related theory research results, and the literature. Finally, this article extends the applications of tax salience and scientific thought for the tax system in China.