税法理念探析

The Probe and Analysis of Ideas of Tax Law

税法理念问题是税法领域研究的空白之处。在当前非均衡发展的经济背景下,如何通过揭示税法的理念来衡平税收法律关系各方利益是我们研究的主要命题。通过对理念和法的理念的初步考察后明确了税法理念的内涵与功能。然后在提出了认知税法理念的途径之后,确立"无代表不得征税"为税法的元理念,并在此基础上引申出税收法定、纳税人权利本位和税收负担实质公平三个理念。

The ideology behind tax laws remain a field that has received little academic attention in China. Currently, against a background of inequitable economic development and income levels, how best to balance the interests of the relevant parties to a tax law relationship through clarifying the ideology of tax collection has become the primary focus of our inquiry. Preliminary studies into social ideology and jurisprudence have established for us the content and function of tax laws. After recommending ways to cognize the philosophical ideas behind tax laws, this paper establishes the recta-principle of ＂no representation no taxation.＂ On the basis of this recta-idea we further draw three fundamental notions of tax law, namely the legality of tax collection, the importance of taxpayer rights, and the substantive equity of tax burden.