Legitimacy And Rational Allocation Of The National Taxing Power

The power of national taxation is rarely heard in our daily life, and the explanations of the term are various in the economic circles and the law circles. Based on the concept of the power of taxation and the fruits of the economic and law, this paper presents that the research on the power of national taxation should be the union of legitimacy and rationality.The legitimacy of the power of national taxation needs to have form and substance. The form is required to be clearly defined by constitution and the substance is demanded the value of fairness and efficiency human recognize and obey. Furthermore the power of national taxation should have the rationality to sustain. The main content of the power of national taxation involve the power of tax law and the enforcement power of taxation. The rational allocation of the power of tax law and the enforcement power of taxation include both of the horizontal and the vertical allocation. This paper shows the existing defects of the rationalization of tax allocation and makes a number of proposals to promote national tax practice continuous improvement.