税法学理论发展对经济法法治建设的影响

The influence of the development of the theory of tax law on economic law construction

税法是经济法中的一个十分重要的法律部门,近年来不断的发展,理论发展超出了部门经济法的研究,更好的为法治社会的建成做出了贡献。本文从三个方面论述了税法对于法治社会的贡献,分别是:主题平等、利益对等、程序公正。

Tax law is a very important legal department in the economic law. In recent years, the development of tax law has continued to develop. The theoretical development has exceeded the research of the department economic Law, and has contributed to the construction of the nomocracy society. This paper discusses the contribution of tax law to the nomocracy society from three aspects, namely, subject equality, interest equality and procedural justice.