On The Discretion Of The Tax Administration And The Abuse Of Control

It is inevitable for self-determined taxation administration to come into being, since it expands with the enhancement of taxation implementation. It should not be abolished, however, but given stricter laws and regulations in order to put it in its proper place. Beginning with the basic theories and combining with the boundary and principles, this book gives a systematic exploration of self-determined taxation administration.There are three chapters in this book.Chapter 1 deals with the basic theories of self-determined taxation administration, which is the right to choose the way, time limit, category and context of taxation implementation within the legal boundary in taxation institution . It has these characteristics. First, the subject is the taxation institution. Second, the right should be implemented only in a specific taxation field. Third, some procedures must be abided in implementing this right. Fourth, there are some limits in implementing this right. The contents of self-determined taxation administration are: the right to choose the way to implement, the right to set a time limit for administering laws, the right to determine the nature of a specific fact, the right to admit an illegal incident, the right to determine the degree of punishment, and the right to determine whether or not this right should be implemented. Self-determined taxation administration will do benefit to enhancing the efficiency of taxation implementation. It can also make up for some defects of taxation laws so as to achieve equality in some cases.Chapter 2 discusses the features and the causes of the abuse of administrative power in taxation measures. The features of the abuse of administrative power in taxation measures are described as follows: improper motivation and purpose, unstable policy, unjustified punishment, lack of consideration in all related factors or consideration of irrelevant factors, and subjective conjectures. The cause of the abuse of power can be categorized as below. First, from a legislation point of view, too much power has been assigned to administrative bureau for taxation. Second, misunderstanding and lack of comprehension of the accurate legislation and regulations by tax bureau officers are the cause of the mis-implementation of taxation measures. Last, the power abuse by the judicatures leads to an unjustified result. Chapter 3 discusses the basic methods to control the administrative power in taxation measurement. The problems during the tax implementation show that it is necessary to control the administrative power over taxation measures. First of all, the basic principles of implementing taxation measures have to be comprehended. After that, by means of legislation, administration, judicature, and external societal public supervision, it is possible to realize a systematical control over the administrative power in taxation measures.