摘要(Abstract)：
利用法律经济学的法律供求、法律均衡理论,从税法供求均衡的角度开展对税收立法权的研究,通过税法边际成本收益均衡模型的分析论证,将税收立法权完善的目标确定为税法供求均衡,并针对目前中国税法供求失衡现状,进行了税收立法权对税法供求均衡的影响分析,基于税收立法权的合理配置是税法供求均衡的基础,税收立法权行使的程序性是税法供求均衡的保障,提出完善中国税收立法权配置和程序控制的具体建议。
关键词(KeyWords)：
Abstract:
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基金项目(Foundation): supported by the Heilongjiang Province Social Science Planned Project(13D035);;
the Heilongjiang Province Post-doctoral Foundation Project(LBH-Z13133)
作者(Author): 黄芳;Qi Jun;
Email:
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