equitable tax

A good local tax has a base that is horizontally equitable.

好的地税税种具备横向来看较为公平的税基.

the article first equitable distribution of income to do the basic theory described in detail, from the theoretical analysis of the equitable distribution of tax revenue to promote the viability and necessity.

文章首先对居民收入公平分配的基本理论做了详细阐述，从理论上分析了税收促进收入公平分配的可行性和必要性。

countries would spend more on research and development, create more equitable tax systems, and invest in public infrastructure like transit systems.

他们打算在研发领域投入更多资金，建立更加公平合理的税收体系，并且投资运输系统等公共基础设施。

taxation regimes and fiscal transparency figure prominently in our technical assistance and ongoing economic analysis and policy advice, including measures that promote equitable and efficient tax systems as well as stronger tax administration.

征税体制和财政透明度是我们的技术援助以及持续开展的经济分析和政策咨询的重要内容，包括采取措施促进公平和高效的税收制度以及更强的税收征管。

This paper reviews three main theories of tax reform, which are theory of equitable taxation, theory of optimal taxation and theory of fiscal exchange;

本文运用理论联系实际的方法，辨证地评述了西方关于税收制度改革的三种主要理论，即公平课税论、最适课税论和财政交换论；

on an equitable tax between urban and rural areas

城乡税制公平论

corporate income tax can best reflect the principle of capacity to the negative tax, and which is also more equitable. corporate income tax revenue plays an indispensable role on our national organization.

企业所得税最能体现量能负税的原则，相对也比较公平，征收企业所得税对于我们国家组织财政收入具有不可或缺的作用。