| 澳門稅法與平等原则 |
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| 引用本文： | 李莉娜.澳門稅法與平等原则[J].澳门理工学报,2006(1). |
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| 作者姓名： | 李莉娜 |
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| 作者单位： | 澳門理工學院公共行政學校 副教授 |
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| 摘 要： | 税收從根本上說,是侵害私人財產權利的行為。税法則以維護與保證國家或政府這種侵害行為的實現為己任。人民在認可國家或政府這種侵害行為本身之同時,卻未必完全讚同該侵害行為的幅度與份量。如果税法不能遵守平等原則,而是針對不同的人通用不同的徵税標準與徵税程序,則人民的抵觸與反抗情緒會表現的尤其明顯。
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| 关 键 词： | 税法 平等原則 受益原則 税負能力原則 |
Use of the Doctrine of Guaranteed Obligatory Right of Private Law in Macao Tax Law |
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| Lei Lei Na.Use of the Doctrine of Guaranteed Obligatory Right of Private Law in Macao Tax Law[J].Journal of Macao Polytechnic Institute,2006(1). |
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| Authors: | Lei Lei Na |
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| Abstract: | Tax collection is of vital importance in guaranteeing the revenues of a country or government. Regulating the judicial relations of tax collection, tax law should ensure that every taxpayer has equal rights and duties. |
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| Keywords: | Tax Law Principle of Equality Benefits principle Ability-to-pay principle |
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