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税收与收入公平分配的正相关性探析
引用本文:程洪宝.税收与收入公平分配的正相关性探析[J].中国人民武装警察部队学院学报,2007,23(1):62-64.
作者姓名:程洪宝
作者单位:武警学院部队管理系 河北廊坊065000
基金项目:河北省社会科学界联合会基金
摘    要:税收是国家调节收入公平分配的重要手段。税收的公平调节功能决定了其与收入公平分配的正相关关系。在税收实践中,要不断强化税收与收入公平分配的正相关关系,以更好地发挥税收的市场公平功能、社会公平功能和伦理公平功能,从而实现收入公平分配。

关 键 词:税收  收入公平分配  正相关
文章编号:1008-2077(2007)01-0062-03
修稿时间:2006年11月2日

The Research on Positive Correlation between Revenue and Fair Distribution of Income
CHENG Hong-bao.The Research on Positive Correlation between Revenue and Fair Distribution of Income[J].Journal of the Chinese People's Armed Police Force Academy,2007,23(1):62-64.
Authors:CHENG Hong-bao
Abstract:The revenue is the important means by which the state regulates the distribution of income.The fair regulating function of revenue decides the positive correlation between revenue and fair distribution of income.In the revenue fulfillment,we should enhance the positive correlation between revenue and fair distribution of income continuously to better exert the market fair function,social fair function and the ethics fair function of revenue,and carry out the fair distribution of income.
Keywords:revenue  fair distribution of income  positive correlation
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