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作者认为，税收调控功能是通过改变各市场主体的利益分配进而改变其行为来实现的，物质激励机制是这一功能得以实现的基本动力。只有通过物质激励机制的分析，才能准确地剖析税收调节经济运行的内在机理，才能准确地把握税收调控的着力点、掌握调控力度。就此作者从税收调控的微观机制；税收的自动调控机制；税收的机动调控机制等方面进行了深入的分析与研究。
The author believes that the function of tax regulation and control is realized by changing the distribution of interests of all market players and thus changing their behavior. The material incentive mechanism is the basic motivation for this function to be realized. Only through the analysis of material incentive mechanism can we accurately analyze the internal mechanism of tax regulation of economic operation, and we can accurately grasp the focal point of tax control and master the regulation and control. In this connection, the author conducts in-depth analysis and research on the micro-mechanism of tax regulation and control, the automatic regulation and control mechanism of tax revenue, the maneuver mechanism of taxation and so on.