公法之债和私法之债的竞合

Co-opetition of Public Law Debt and Private Law Debt

公法之债和私法之债的竞合发生在税收债权与普通私法债权之间,竞合结果是税收优先权的确立。以公法之债有限度的不平等性和对等性为标准,对纳税人和国家的原有地位是否失衡和这种失衡是否可以被容忍进行分析,得出了税收优先权制度设立的正当性不足这一检视结果。

The coexistence of public law debt and private law debt occurs between tax claims andthe result of which is the establishment of tax priority. Taking the limited inequalities and reciprocity of public law debt as the standard,through analyzing whether the original status of the taxpayer and the country is out of balance and whether this imbalances can be tolerated,it is concluded that the establishment of tax priority system is lack oflegitimacy.