论法的和谐价值与财政法核心理念

和谐是法的最高层次的长远价值,也是财政法的基本价值和理念.和谐只有通过民主与法治的健全与完善才能实现,而财政法的和谐价值理念也必须要通过财政法治建设来实现.以纳税人为本的财政法理念是财政法基本理论的出发点与归宿.应当充分发挥财政法的收入分配功能,在以纳税人为本的财政法治理念指导下,解决经济和社会发展的具体问题,促进国家与社会、政府与纳税人、社会成员之间的和谐相处,实现包括财政法在内的法的和谐价值目标.

On Law's Value of Harmony and the Core Concept of Finance Law

The value of harmony is a supreme and long-ranged value of law,and also a basic value and concept of finance law.Harmony can come true only through completing and perfecting the institutions of democracy and nomocracy,so do the harmonious concept of finance law.The taxpayer-oriented concept of finance law is the starting-point and the end-result of finance law's basic theories,so the specific problems in economic and social progress should be solved by taking a full advantage of the allocation functions of ...