一、马克思主义政治经济学教研中的税收缺失众所周知,从西方古典经济学派到马克思,从来都是把税收问题作为政治经济学的重要组成部分。亚当·斯密在《国民财富的性质和原因的研究》这部代表作中,就以大量篇幅论述税收问题,其中关于按支付能力大小征税的原则等迄今为止仍为经典。大卫·李嘉图的主要著作《政治经济学 I. Lack of Taxation in the Teaching and Research of Marxist Political Economy As we all know, from Western classical economics to Marx, tax issues have always been regarded as an important part of political economy. In his masterpiece “Studies on the Nature and Causes of the National Wealth”, Adam Smith elaborated on the issue of taxation in large numbers, and so far the principle of taxing according to the ability to pay is still classic. David Ricardo’s main book "Political Economy