Preliminary Exploration On Tax-and-spend Principle

Traditional taxation constructed the conception of tax or the principle of taxation law only from the angle of tax levy. It has given rise to the rupture between tax levy and tax using. The author thinks it is not integral and no lack of unilateralism if only from the angle of levy. It cannot embody the integral definition of taxation no matter how excellent the theory is. The author thinks tax using should be brought into the category of taxation. Integral conception of taxation is the unity of tax levy and tax using yet not the unilateral regulation of tax levy. The author brings forward tax-and-spend principle. Burden and tax-and-spend principle rests not only on the stage of tax levy but also the stage of tax using. It includes burden principle to taxpayers and tax-and-spend principle to governments.There are three chapters except Preface and Conclusion. Each will be separately summarized as following:Preface: The author points out the deficiency of traditional taxation and expatiates the significance of tax using be brought into taxation.Chapter one: In this chapter, the author mainly expatiates on the connotation and deficiency of burden principle. Firstly, the author brings forward the connotation of burden principle through the compare of burden principle and benefit principle. At a word,burden principle is that tax should be distributed according to one's ability: Secondly, the author introduces different orientations of burden principle by taxation scholars. Many scholars'discussion only surrounded distribution among taxpayers and only rested on the stage of tax levy. There is no lack of unilateralism of these discussions. Then the author brings forward the deficiency of burden principle which mainly including the ignorance of the efficiency on tax using and the taxpayers'rights.Chapter two: In this chapter, the author mainly expatiates on the necessity and feasibility of establishing the tax-and-spend principle. Necessity of establishing the tax-and-spend principle includes theory and practice. In theory includes the definition of taxation and taxation power. In practice includes current finance expenditure and budget situation. As to feasibility of establishing the tax-and-spend principle, theauthor analyzes relation of taxation law and fiscal law and explorations of many scholars.Chapter three: In this chapter, the author mainly expatiates on the appliance and relative problems of tax-and-spend principle. Firstly, the author analyzes interrelated regulations in the current law system on tax-and-spend principle. On this basis, the author emphases the supervision of budget which mainly includes three ways: the supervision of government; the supervision of audit department; the supervision of taxpayers. Finally brings forward the taxpayers'litigation. The author thinks taxpayers not only have the litigation right to governments'illegal tax collection behavior but also to tax using behavior.Conclusion: Looking back the overall thinking and describes the defects of this article.The innovation of this article is the connection research of tax levy and tax using. Then the author brings forward tax-and-spend principle.