税法私法化趋势的经济学与法学理论探源

Theoriatic Probe on Tax Law Privatizing in the View of Law and Economics

税法私法化是市场经济基本精神的必然要求。经济学认为税法是对公共物品供需关系的法律调整,注重资源配置的效率,而法学则认为税法是社会契约的重要组成部分,注重权利和义务的对等与权利的维护,二者都是市场精神的具体体现。税法私法化有利于我们建立资源优化配置和权利对权力有效监督的高效廉洁政府,从而使公共物品达到市场均衡。

Tax law privatizing is the consequential demand of essential market economic spirit. In the opinion of economics,tax law is the lawful adjustment to the pubulic goods＇supply and demand, it emphasize the efficiency of wealth deployment. The law thinks the tax law as the important part of social contract, it lay stress on right and duty reciprocally,and emphasize on protecting right.Both of them reprent the market spirit. The tax law privatizing may helps us construct the efficient and honest government that makes wealth deployment well and right supervise power effectively,and makes the public goods equilibium.