Research On The Good Faith Principle In Tax Law

Looking back on the history of legislation in the past, good faith is a legal principle developed in civil law and has functions of guiding, evaluating and judging. Now, the social connections become more and more complicated, more and more civil disputes arise, the doctrine of strict regulation meets with a difficult position. Under existing conditions, the principle of good faith becomes a powerful instrument the judiciary deals with complicated situations in the civil legal relations. Along with the promotion of the academic circles, the accumulation of the legal precedents and the affirmation of the legislation, the principle of good faith gains the status of imperial clause.Now, public law and civil law has a trend of mixing together. Whether the principle of good faith can be a tax law principle and adjust the tax legal relations becomes a controversial problem. Though some countries and regions have stipulated that good faith is a tax principle. But what is its connotation, What is its foundation to apply in tax law, How to apply it and so on, all of...