税收调控的实施必然影响社会经济生活运行的方向、速度、比例和质量，带来社会经济成果的变化。为了确切地了解在税收调控影响下企业行为的调整幅度，以及总供求的变化态势，需要对税收调控进行效果测定。这种测定实际上是一种评价。评价税收调控在社会、政治、经济、文化... The implementation of tax control will inevitably affect the direction, speed, proportion and quality of the operation of social and economic life and bring about changes in social and economic results. In order to know exactly the adjustment of corporate behavior under the influence of tax regulation and control, and the changing trend of total supply and demand, the effect of tax regulation and control needs to be determined. This measurement is actually an evaluation. Evaluation of tax regulation in the social, political, economic, cultural ...