税法学理论发展对经济法法治建设的影响

An Influence from the Development of the Theory of Tax Law to the Legal System of Economic Law

税法作为经济法之下的一个重要的法律部门,其理论发展明显超过了其他部门经济法的研究,也为进一步的经济法法治建设提供了相应的指导。具体而言,这种指导作用主要体现在主体平等、利益对等、程序公正、立法统一四个方面。

Tax Law as the key legal part under economic law,its theoritical progress excesses the research of other economic law.And it also provides a relative guide for the legal construction of economic law.By and large,this guideline embodies the following aspects:equal subject,counter benefit,fair procedure and unified legislation.