我国地方税权的确立及其运行机制研究

作者：姜孟亚; 史际春

来源：法学家, 2010, (03): 168-175+180.

DOI：10.16094/j.cnki.1005-0221.2010.03.016

• Local Tax Power
• Allocation of Tax Power
• Constitutional Government
• Decentralization Local Tax Power
• Allocation of Tax Power
• Constitutional Government
• Decentralization

The local tax rights is not only related to national and social stability,but also conducive to the healthy functioning local government authorities. To devide tax power scientific and normative,it should strive to combine the central right diligently leading with moderate local power. It means the ...

• 单位
  江苏省行政学院; 中国社会科学院法学研究所