摘要
以"天价滞纳金"为主要表现形式的"天价执行罚"在行政强制法制化的进程中广受诟病,"天价执行罚"的产生主要源于法律对执行罚的数额规范不够明确甚至缺失。国家用规章尤其是用人大立法的形式对执行罚的数额作出明确规范具有积极意义。
"Sky-high overdue fine",mainly expressed as "Sky-high administrative punishment" and originated from the deficiency of legally regulating the amount of administrative punishment,has been a perennial concern in the process of legalization of administrative enforcement.It is of great significance for China to definitely regulate the amount of administrative punishment by administrative rules or even legislation of NPC.
出处
《行政与法》
2010年第4期26-29,共4页
Administration and Law
基金
2009年四川省教育厅课题<从"天价滞纳金"受限谈执行罚的立法完善>的阶段性成果
项目编号:09SB034
关键词
执行罚
滞纳金
天价执行罚
法律规范
administrative punishment
overdue fine
sky-high administrative punishment
legal regulation