Study On The Conflict And Coordination Between Taxation Legalism And Analogy

The activity that nation imposes the property from the eligible principal on the freecondition to get fiscal revenue is called tax revenue. It translates taxpayers’ privateproperty into state-owned, but objectively at a heavy cost to the taxpayers. So tax law isregarded as infringement of citizens law and a tort norms. In order to avoid citizens’legal property from illegal violation, it need specific tax law. From ‘the Great Chastes’,tax legislation is gradually become the main principle of the tax law. But because of thelimited of the objective environment, the emergence of the legal loophole become aobjective fact. That gives the analogy an applicable space. But whether taxationlegalism definitely forbidden analogy, between it’s controversial between domestic andoverseas scholars. Thus, the further analysis of both source and the correlation principle,and seeking the similarities and differences and inner links would be demanded, therebythe two will be beneficial to construct the favorable order.This paper is divided into three parts: introduction, body of the work and epilogue.Introduction puts forwards the research subject on the base of the elementary theory oftax law and application by analogy. The definition of fundamental meaning and theanalysis of principle of tax law is put forward in the chapter one, and hereon this, theaccomplished elementary path of tax law appears. The chapter two analyzes itsexistence soundness through the source of application by analogy, and dissects thecollision with tax legislation. Chapter three begins to probe the harmonious foundationfrom the harmonious necessity and viability through the collision. The accomplishedpath of unanimity from the collision will be probed in the chapter four in the view of thelegislative soundness, supervision of delegated legislation and the limit of general termsand application by analogy.The former research is not very comprehensive, but This paper have its innovations:firstly, it points out the collision and its endanger through the research of tax legislationand the elementary theory of application of maxim; secondly, the writer puts forward the presence of the harmonious foundation between them and presents the harmoniouspath of collision from multitude aspects.