税收经济原则（Economic Principle of Taxation） 税收经济原则是税收原则之一，指以适应和促进国民经济发展的目标的税收原则。即税收应有利于保护国民经济，避免税收妨碍生产的消极作用，进而促进国民经济持续、均衡的发展。
从经济学的角度来看，为了应对负外部性，原则上应该征收的税收是准确的：对一升燃料征收的税应该等于使用一升燃料所造成的危害。
Economics is precise about the tax that should, in principle, be levied to deal with negative externalities: the tax on a liter of fuel should be equal to the harm caused by using a liter of fuel.
税收公平原则体现在一切具有纳税能力的人均应承担纳税义务，处于同等经济状况的人应纳同等税负。
The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.
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