税收伦理问题初探

A Tentative Study on Tax Ethics

税收伦理是现代伦理学研究的一块尚待开垦的处女地,其研究的紧迫性、必要性和重要性不必赘言。它既是税收治理面临税收法定主义、税收相对主义、税收技术主义现实挑战的催生,也是伦理学和税收学学科发展的必然要求。税收伦理是指征纳行为事实如何的规律以及应该如何的规范,其当代使命在于寻找和发现优良的税收治理道德规范,为税收治理奠定坚实的道德基础;其基本问题在于探求税收活动中征纳行为事实如何的客观规律,社会制定税收道德的终极目的,进而制定优良的税收治理道德原则和规范。税收伦理的道德原则和规范是:税收公正、税收平等和人道,而诚信是税收治理最重要的道德规则。

Tax ethics is a virgin land in modern ethics studies. On one hand it is born in Tax Legalism, Tax Relativism and Tax Technical Doctrine, and on the other hand it is the necessary requirement of the development of the Ethics and Tax Studies. Tax Ethics is the laws and regulations of taxation. The contemporary mission of Tax Ethics is to find a good ethics to establish a solid ethical foundation for tax management. The ethical principles and regulations of Tax Ethics are ： tax fairness, tax equality and humanity, while the integrity is the most important ethical regulation of tax management.