Theoretical Foundation of Taxation under Circulation Economy------Re-analyze the traditional externality theory from the angle of sustainable development

摘要：

Taxation is the important control tool of macro-economy under circulation economy,its kernel and ultimately aim is to promote the agelong using of natural resource and the protection of environment.The traditional externality theory can give us a rough explanation on the theoretical foundation of taxation,only re-analyzing the traditional externality theory from the angle of sustainable development can offer us a right and general understanding.

关键词： circulation economy taxation externality in the same generation externality in the next generation sustainable development

作者: WANG Jun

作者单位: School of economy and management,Henan Polytechnic University,P.R.China,454000

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 1583-1587

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）