In the work reported here, we propose a novel perspective for investigation of the effect of distancedependent blurring in 2D SPECT. Based upon this perspective, we introduce an angular response function that can be related to the distance-dependent blurring function. By using this angular response function, we derive a direct relationship between the blurred and ideal sinograms that provides the mathematical basis for the development of innovative methods, which compensate for the effect of distance-dependent blurring in 2D SPECT. We also show that, under realistic experimental conditions, the blurred sinogram can be approximated as a ID convolution between the ideal sinogram and a modified angular response function. This 1D convolution relationship suggests that the ideal sinogram can be estimated fiom the blurred sinogram by using various 1D deconvolution methods.