Study On The Control Of Tax Right(Power) In The View Of Constitutionalism

The control of tax right is not only a economic problem but also a law issue. From the economic perspective, the tax right is the source of the material foundation for the operation of a country. From the legal perspective, the western constitutionalism closely related to the control of tax right. In the process of constitutionalism formed the thought to control the tax right from the taxation substantive value and the taxation procedural value. The control of tax right conceived the factor of the western constitutionalism and the development of constitutionalism promoted the further perfect of the control of tax right.Truth is to be found in history. By reviewing the history of the development of the tax right, this paper explores the evolution of the concept and the connotation of the tax right. This paper divides the tax right into the macro tax right and the micro tax right and analyses the connotation of the legal relation of the tax right. This paper argues that the control of tax right is a trend of the integration of public law and private law, and it is the result of socialization of Law. Constitutionalism is beneficial to the control of tax right. Conversely the control of tax right is beneficial to the implementation of constitutionalism for the social development of china, the control of tax right have great significance from the point of view of constitutionalism.The just value of the control of tax right based on the natural attributes and social attributes of human. The control of tax has two values:substantial justice and the procedure justice. With the analysis of substantial justice theory and the procedure justice theory by Rawls and Nozick, this paper expounds the interaction of the procedure justice and substantial justice value of the control of tax right, and tax justice will be divided into tax substantial justice and tax procedure justice. In order to realize this two values, this paper build a system which is the principle of tax legislation and the principle of tax fairness. Constitutionalism provides the justice value a constitutional framework to complete the transition from ideality to reality.By other’s faults, wise men correct their own. This paper introduces the method of control in tax right on the basis of theory. Through the analysis of tax constitutionalism in the western countries, we find that there is a path dependence. In the process of promoting socialist legal construction,we needs to pay attention to the learning of western experience. Based on the analysis of the development process in tax right in our country, this paper suggests that at present we need to pay more attention to the western experience of constituent of taxation to realize the substantive justice of tax value and the procedure justice of tax value.