Conception And Legal Regulation Of Fiscal Revenue Behavior

Fiscal revenue behavior is a brand-new domain in the research of fiscal law as well as an important component in fiscal law theoretical system. From the perspective of constitutionalism and human rights, this paper concentrates on the questions of what fiscal revenue behavior can be, what it should be and how to be. Using the methods of relevance analysis between finance and law, value analysis and empirical analysis, the author tentatively researches and explores fiscal revenue behavior and its modulation, taking efforts to establish the basic fiscal revenue behavior conception system.The whole paper is divided into three chapters:In the first chapter, the author, basing himself upon the comprehensive nature of fiscal law, draws on the research production in finance, administrative law and civil law and extracts the basic concepts in the domain of fiscal law behavior. The author also gives theoretical explanation of the differences among administration behavior, civil behavior and fiscal revenue behavior and briefly explores its constitutive requirements and banding effect.In the second chapter, from the perspective of the origin and the value of fiscal law, the author analyzes the modulation principles of fiscal law behavior in three levels, which are democratic constitutionalism, administrative law and financial balance.In the third chapter, the author analyzes several typical forms of fiscal law behavior in particular, such as tax revenue behavior, Gebuhren and Beitage revenue behavior, governmental Sonderabgaben revenue behavior and bond revenue behavior, and explores their theoretical and standardized meanings.