Public Interest Theory Of Real Estate Tax In The Way

In the civil law motherly eye, every person is the whole country. However, because levy system exists, it is provide a legal basis for public power to take citizen’s private property. So, premise of levy, the definition of public interest, become the key to decide wether the collect behavior legitimate or not. In fact, because the public interest is abstract and uncertainty, it’s really not easy to make a definition of it. So, this paper mainly explore the methods of the public interest’s definition from this following aspects.The first part, analysis of the feasibility of the definition of public interest. Because the public interest is difficult to define, so the scholars have different views of whether the public interest can be defined or not. Based on the analysis of various views, this paper made a affirmative view.The second part, define the public interest from the entity. First, generalized the public interest’s principles; Secondly, clearly the four parties who have the right to define the public interest; Finally, Proposed a pattern of definition of public interest:The principles of regulation and The list sure and The list excluded.The third part, define the public interest from the programs. Combining the process of our country’s present procedural provisions, we make a design of three main programs, which are Prepositional procedure, Procedure of supervision and Relief procedures, in order to provide procedural guarantee to define the public interest.The fourth part, put forward the new way of defining public interest, Non public levy’s separation. In order to squeeze the space of public interest, then we can reach the purpose of correctly define the public interests. Mainly analyzes the types and characteristics of non public expropriation. Then, explain the meaning of its separation. At the end, discuss its separation modes and its special applicable rules.In a word, public interest have an important position in Levy system. So, No matter how difficult, we should explore the effective definition ways of it.