The Constitution Of The Tax Theoretical Research

Tax originated in the late primitive society, but the "tax" at that time is not a genuine sense of tax, just the embryonic form of it. Throughout the ancient society, the real tax theory hasn't formed as lack of the tax system and few studies on tax issues. Since the 17th century, various theories become to emerge endlessly, providing the ideological foundation for the construction of modern theories on tax.This dissertation focuses on four kinds of tax nature theories, including social contract theory, public goods theory, public choice theory and national distribution theory, and analyses the legitimate basis of tax. Under conditions in the constitutional democracy, we should clear the relationship between the state and the taxpayer, when discussing the basic theory on legal relations of tax. Then we can get the basic principles which can be followed when establishing the tax laws. They are the principle of necessity, the principle of fairness, the principle of due process and the principle of legality. In the last part of the dissertation, we demonstrate the importance and the feasibility of establishing the consciousness of taxpayer and strengthening the service sense of national institutions and the staff, by using democratic principles.In the whole dissertation, the study always focuses on the constitutional level, which using democratic principles to specific the constitutional theory on tax, and examining the nature of tax and the relationship between the country and the citizen. If we want to establish the sense of people's sovereignty, the sense of national institutions serving people and the sense of state political power being restricted and monitored by the people, in order to form the rule of law in general effective, we must establish the consciousness of taxpayer firstly.