Analysis Of Principles Of Taxing On Capacity From Jurisprudence

This article from the Angle of law philosophy in quantity can principle of tax system exploration, to ensure the system the integrity. According to the view of contemporary law philosophy can analyze quantity of taxThe first part, the principle of tax for quantity can ontology, analyze the quantity can in principle of tax is the debate with interest tax principle developed on the basis of its development, and has the natural law of justice have advocated foundation; Have advocated by the origin of social standard value proposition; Have the benefit of economic law school of pursuit of faith; And for people in ethics is the basic ethical value advocate.The second part, the principle of tax for quantity can epistemology, by definition the subject object and method knowledge. Analysis of the status about two of claims to the contrary, think quantity can tax principle of tax should become the basic principles, and analyzes its principle of equality in tax law are mutually promote relations between, in essence, principles and quantity can the realization principle of tax, and interests between tax principle is objective disparate relationsThe third part, the principle of tax for quantity can axiology, its and the philosophy of law in the basic value unanimously. Including justice and freedom and order and equality. Quantity can tax principle itself also has its own value. Is the guarantee of subsistence, is the limit of double taxation, decide the tax elements of the choice and tax system integration.Fourth part, the principle of tax for quantity can both Taiwan and Japan, analysis for quantity can the provisions of the tax principles. Defines the principle of tax quantity can apply must have certain conditions, including:improving the state's tax structure; Establishes the family collection system for taxation entity; Tax officials a high level of tax collection and administration ability;...