税收合法性研究

Study on Legitimacy of Taxation

税收合法性不仅事关国家政治权力的合法性 ,而且也事关国家税收制度的合法性以及国家税收职能的实现。在探讨合法性概念的基础上 ,对税收合法性的依据、前提、内容与形式进行了研究 ,并对我国税收法律制度的合法性问题进行了分析。

Legitimacy of taxation concerns not only legitimacy of the state political power, but also of taxation system and its function. By discussing the concept of taxable legitimacy, the article ulterior explores its cause, prerequisite, content and form, and then analyses the legitimacy of our whole taxable legal system.