The Principle Of Tax Fairness From The Perspective Of Hayek's Theory Of Law And Justice

The principle of tax fairness is one of the basic principles of tax law, which includes two traditions——the benefits and affordability. These traditions is rooted in two different Economic fairness Ethics and Tax basis theory. Benefit principle from the idea that classical liberalism is based on a procedural view of justice, Night watchman State Theory and the theory of taxation based on the exchange Theory. And the principle of affordability is based on the utilitarianism and neo-liberalism's "social justice" concept which standard of the purpose state or effect,and the State organism theory, taxation theory of sacrifice,and Keynesian and its theory of economic regulation.In view of Hayek's negative theory of justice and legal theory theory, the "social justice" concept to show the error of Construction of Social personification,the State organism theory and taxation theory of sacrifice demonstrate the legal positivism's confusion between the "rules of the organization" and "proper rules of conduct". Keynesian and its theory of economic regulation in the total amount of the validity of this there should be open to question. The defects of these theories are both rooted in the epistemological basis of constructivist rationalism which in contrast with the evolutionary rationalism.These epistemology exaggerated the role of human reason, and ignore the "people of action and non-human design" category.Specific to the China's tax laws theory, the principle of tax fairness should pay attention to the principles of economic freedom, the maintenance of the principle of tax neutrality, while the principle of benefits and affordability that should be an organic unity. Level in the tax system should be appropriate to reduce the overall level of tax burden, reduce the income tax's progressivity and progressive levels, and improve the income tax models and tax incentives system.