On The Fairness And Efficiency Of The Tax Laws

Since British classic economist William petty proposed three principles "equity","expediency","economy" of scot,the theories concerning basic principles of tax law are formed and perfected gradually.As two important principles and value targets of tax law,equity and efficiency has also been doubly paid attention to by scholars.However,in the tax law circles of our country,the researches into equity and efficiency of lax law and their relationship haven't been perfect in present.For example,the research on equity of tax law focuses on fair tax burden between one taxpayer and another, which splits the relation between the country and taxpayers to some extent. And the study on the efficiency of tax law is still relatively weak.As a result, the contradiction between equity and efficiency of tax law is so inevitable that the construction and perfection of the legal system of revenue are still limited. Owing to this,the text tried to study equity and efficiency of tax law from the perspective of the collection of fuel tax,using some methods such as theory, economics,history comparison etc.The thesis consisted of four parts.Around the central problem—the harmony between equity and efficiency of tax law,in the context of some legal issues in collection of fuel tax,the thesis expounded the connotation and implementation of equity and efficiency of tax law,and found their harmony.In the first part—question and method,the author introduced the thesis and the writing frame,then aiming at the questions of the theoretical study on equity and efficiency of tax law in our country,clarified the writing intention and research perspective,and introduced the crux of this text in the structural arrangement.Secondly aiming at the research perspective of this text—the collection of fuel tax,based on the reason why the perspective was chosen,the author analyzed the concept and characteristic of fuel law in brief,which provided system background for the following text.Part two—equity of tax law from the perspective of the collection of fuel tax.This part expounded the connotation of the equity of fuel tax law, showing the integration of formal and essential fairness and the integration of concrete and abstract fairness.It embodies not only the commonness of the fairness in tax law but also the individuality of fuel tax law which is caused by the benefit principle applied in fuel tax law,so secondly the text researched the nature of the fairness in fuel tax law where the benefit principle is used. There are profound theory foundations to develop the benefit principle which includes exchange theory,theory of tax price and social contract.The principle considers the collection and use of tax as an integer,emphasizes that equity of tax law should be achieved from the point of the relation between the collection of tax and the use,establishes the principle safeguard—use of tax according by tax law,right safeguard—the taxpayer's fundamental right in the field of the collection and use of tax,judicial safeguard—taxpayer's litigation by which taxpayer supervise the government effectively.Part three—efficiency of tax law from the perspective of the collection of fuel tax.In abroad,fuel tax law has been revised so many times because of the translation of the policy target that tax law is provided with changeability which conflicts with the stability of law when tax law acts in the field of economic regulation.So the economic efficiency of tax law will act in society if an effective system which keeps stability and changeability of law in a state of balance is brought into effect.In our country,the collection of fuel tax will bring the game of interests which sets back the implementation of fuel tax law. Considering the problem mentioned above,the text researched an effective approach to achieve institutional efficiency of tax law by studying the balance of interests between the country,taxpayer and governments in fuel tax law.Part four—harmonize equity with efficiency of tax law from the perspective of the collection of fuel tax.The benefit principle applied in fuel tax law shows not only the harmony consisting in equity and efficiency of tax law but also the contradiction which is caused by the limitation of the fairness in the benefit principle.So based on general theories of the relationship between equity and efficiency,the text introduced the function of tax law and essence of tax,came to a conclusion of giving priority to fairness with due consideration to efficiency aiming at the relationship between equity and efficiency of tax law,then found their harmony.At first,the means of regulation of tax law is a public good because its function of remedying the market failure and allocating resource effectively which is the purpose of citizens'paying their taxes to the country and embodies original fairness in tax law which shows tax is the consideration of public good provided by the country.Secondly,considering that tax law achieves its objective of regulation—fairness of allocation at great cost of negative influence to the development of economy and public administration,tax law should consider economic efficiency during achieving social fairness.Aiming at the relationship between equity and institutional efficiency of tax law,based on the third part of the text where the institutional efficiency of tax law was studied,this part introduced that the institutional efficiency is achieved when the balance of interests between the country,taxpayer and governments which is the demands of fairness in tax law has an active effect on the execution and obedience of tax law.During the process of writing this text,the author followed such a logic train of thought:namely advancement of the problem of equity and efficiency of tax law in part one provided logic jumping-off point for the following theoretical analysis,and the introduction of the concept and character of fuel tax law acted as the background of system in the following research.On the premise of this,the second part and the third part of the text analyzed equity and efficiency of tax law from the perspective of collection of fuel tax respectively.What to need to be explained is that above contents aren't self-existent because the limitation of the fairness in the benefit principle needs to be remedied by tax regulation embodying institutional efficiency of tax law and the third part argued that the balance of interests between one subject of tax law and another provides an effective approach to achieve the institutional efficiency of tax law which harmonize the fairness with institutional efficiency of tax law.The fourth part argued the harmony between equity and efficiency by giving priority to fairness with due consideration to efficiency according to fuel tax law.