| 税法理念探析 |
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| 引用本文： | 唐峻,张怡. 税法理念探析[J]. 深圳大学学报(人文社会科学版), 2011, 28(4): 81-86 |
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| 作者姓名： | 唐峻 张怡 |
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| 作者单位： | 1. 五邑大学经济管理学院,广东江门 529020;西南政法大学经济法学院,重庆400031
2. 西南政法大学经济法学院,重庆 ,400031 |
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| 基金项目： | 2009年中国法学会部级法学研究课题“兼顾公平与效率的分配制度改革研究——非均衡经济制度下衡平税法之构建”(CLS-C0918) |
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| 摘 要： | 税法理念问题是税法领域研究的空白之处。在当前非均衡发展的经济背景下,如何通过揭示税法的理念来衡平税收法律关系各方利益是我们研究的主要命题。通过对理念和法的理念的初步考察后明确了税法理念的内涵与功能。然后在提出了认知税法理念的途径之后,确立"无代表不得征税"为税法的元理念,并在此基础上引申出税收法定、纳税人权利本位和税收负担实质公平三个理念。
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| 关 键 词： | 税法 理念 纳税人权利 实质公平 |
The Probe and Analysis of Ideas of Tax Law |
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| TANG Jun,ZHANG Yi. The Probe and Analysis of Ideas of Tax Law[J]. Journal of Shenzhen University(Humanities & Social Sciences), 2011, 28(4): 81-86 |
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| Authors: | TANG Jun ZHANG Yi |
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| Affiliation: | TANG Jun1,2,ZHANG Yi2(1.School of Economics and Management,Wuyi University,Guangdong,Jiangmen 529020,2.School of Economic Law,Southwest University of Political Science and Law,Chongqing 400031) |
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| Abstract: | The ideology behind tax laws remain a field that has received little academic attention in China.Currently,against a background of inequitable economic development and income levels,how best to balance the interests of the relevant parties to a tax law relationship through clarifying the ideology of tax collection has become the primary focus of our inquiry.Preliminary studies into social ideology and jurisprudence have established for us the content and function of tax laws.After recommending ways to cogni... |
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| Keywords: | tax law ideology taxpayer rights substantive equity |
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