税法私法化与私法依托

Tax law makes private law and it is achieved through private law

随着公法私法化的发展,税法亦开始私法化,这是学界认同的表述。笔者认为此表述欠妥,用税法的私法依托更全面准确。

With the development of public law＇s having maken private one, tax law begins to make private law, and this is accepted within academic field. However, the article doesnt think that the wordage is appropriate and regards achieving tax law through private law as more adaptive and accurate.