Tax The Right To Study

"Tax power" has been frequently used in law and economics areas during recent years, which shows that people take tax power seriously and demonstrates the importance of issues on tax power. In fact, many issues in tax system reform can be interpreted as the issues of how tax power is effectively exercised.Tax power is an important part of the state power. Research on tax power aims to fully inspect the allocation and application of the state power in tax area, and the effects of the state power on economic and social life. Tax power is the combination of legislative power of tax, implement power of tax and judiciary power of tax. The main bodies that exercise tax power are legislative organization, administrative organization and judiciary organization. Its vertical allocation between the central government and local government and its horizontal allocation between different organizations, have directly related to the size of all levels of government's financial power and financial capability and the effectiveness of tax system's action. Therefore, research on tax power is an important topic in finance and tax areas.Nowadays, the research on tax power mainly focuses on how to allocate tax power more reasonable in horizon and in vertical. In horizontal aspect, there are two patterns: one is dominating pattern, the other is sharing pattern. Legislative power of tax is the focus of allocation in horizon. In dominating pattern, it emphasizes strict statutory taxation principal. Legislative power of tax is dominated by legislative organization. Of course, it may entitle administrative organization properly exercise legislative power of tax by law. In sharing pattern, legislative power of tax is shared by legislative organization and administrative organization, even court may share generalized legislative power of tax. In vertical aspect, there are three patterns: centralization pattern, division pattern and the pattern that gives proper attention to both centralization and division. Each country chooses its own...