摘要
国家与财政的公共性密不可分,二者关系的厘清,不仅关系着财政学基本理论的明确,也关系着我国财政法治的实现。而税收债法理论一改国家分配论的权力观,不仅为学界理解税收、税法的基本理论提供了新的思路,更有助于构建有中国特色的社会主义财政法体系。以公共财政为背景,从公共财政的核心及具体要求出发,探讨税收之债的基本涵义,着重分析税收债法概念的引入对于税法原则、税法权利及救济等关系着我国财税法治建设发展进程的重要意义。
Finance plays a critical role in the economic and legal systems of state. The relationship of finance and state is the basic issue of public finance and it also makes the way to rule-by-law public finance. And theory of tax debt law which makes new horizons for tax law will help us perfect the practice of tax law.
出处
《河北法学》
CSSCI
北大核心
2008年第4期99-103,共5页
Hebei Law Science
关键词
税收债法
税收法定主义
公共财政
tax debt law
statutory taxation principle
public finance
