| 税收公平的法价值分析 |
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| 引用本文： | 王相坤.税收公平的法价值分析[J].河北学刊,2007,27(3):172-174. |
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| 作者姓名： | 王相坤 |
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| 作者单位： | 北京大学,法学院,北京,100871 |
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| 摘 要： | 税收公平是税法的基本原则,是税法学研究的重要范畴。本文通过对法的公平价值的探讨,研究了公平价值指导下的税收公平原则,总结了税收公平原则的具体内涵,以期在税法价值层面构筑价值目标和价值标准,并在税法制度层面内化具体原则和规范。
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| 关 键 词： | 税收公平 税法 法价值 |
| 文章编号： | 1003-7071(2007)03-0172-03 |
| 修稿时间： | 2007年1月16日 |
The Value Analysis of Tax Equality |
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| WANG Xiang-kun.The Value Analysis of Tax Equality[J].Hebei Academic Journal,2007,27(3):172-174. |
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| Authors: | WANG Xiang-kun |
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| Abstract: | Tax equality is the basic principle of tax law and an important object of research.This paper discusses the tax equality and its principles under the guidance of equality and sums up the concrete connotation of tax equality so as to establish the targets and standards of value as well as principles and criteria of tax law. |
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| Keywords: | tax equality tax law value of tax law |
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