The Ethical Dimension Of Taxation Execution

Taxation administrative execution is an important duty for taxation institutions. The total situation of our tax execution is good at present, but we can still notice many inharmonious"notes"during the process of taxation execution, such as abusing tax discretion, unfair taxation penalty, illegal procedure and exceeding one's authority, officers'rude manner and so on. Reflecting the root of these problems, the writer thinks the basic reason is that we ignore or don't pay attention to the moral restraint of taxation execution, i.e. officers are lack or limit moral or public administrative ethical effect when they do their work. Therefore, in order to make tax execution legal and moral, it's necessary to analyses the taxation execution conduct from the angle of public administrative ethic, and strengthen tax execution ethical research, which has theoretic and practical meaning for further regulation taxation execution conduct, strengthing execution supervision, promoting legal taxation.This dissertation is divide into three parts.In the first part, the writer begins with the determing role of tax executants, fixes tax executions'obligation, reveals the ethical nature of tax execution, and gets a conclusion that the core and dominance of tax administrative ethic is a system realizing ethic via the investigation of system and ethic.In the second part, the writer builds a theoretical frame of tax executive ethic, that is the tax executants should insist on the legitimate ethical worth preference of executive aims and methods when they treat their customers and duty; insisting on the ethical ideology of justice, human rights, service; obeying the moral principle of humanism, fairness and honesty during the executive process; and tackling and eliminating the ethical conflict between obeying superior and respecting constitution, and also between execution strictly and sentimental considerations during the process of taxation execution.In the third part, the writer makes a practical analysis and research on how to exercise taxation administrative penalty, taxation administrative compelling power, and especially how to realize tax executive ethic on the process of tax discretion.The originality of this article is that using the theory of public administrative ethic analyses tax executive conduct, and puts forward and an idea that the core and dominance of tax administrative ethic is a system realizing ethic, and also builds a theoretical frame of tax executive ethic initially.