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韓圭秀 서울市立大學校 1986 論文集 Vol.20 No.2
Despite this new interest in taxes and notwithstanding the still large reliance upon them as a revenue source throughout the world, there has been little systematic study of the subject in long times. The purpose of this study is to represent the theory, principles and administration of taxation as instruments of developing financing. The scope of possible nonfisical applications is exceedingly broad and the policy issues raised are exceedingly complex. To build a strong case in their favor one must demonstrate that the objectives sought are proper, that the tax imstrument is an approprtiate one to use, that and expcted revenue loss can be afforded, that the economic theory is suitable, that serious conflicts with equity consideration can be avoided, that the governments administrative machinery can carry the added load, and that their adoption will not establish prcedents which will force the government to extend favorable tax treatment to more and more groups, Neverthelss, the list is not impossible to satisfy. There is a body of tested experience which proves the existence of farorable opportunities for limited use of these measeues.