Constitution Controls The Power To Tax

Tax issues are the key factors of the social conflict of interest since ancient times thestate tax the transfer of financial powers through the power of tax, the power of tax theexercise of the most direct result is to deprive the property rights of the taxpayer, thetaxpayer’s propertyinfringement. If the Government on the issue of taxation, the amount of thetax, the tax object can be arbitrary whom will inevitably infringe the legitimate rights andinterests of the taxpayers’, the attendant will be a strong taxpayer’s revolt. Therefore, a countrywhich want to get the legitimacy of government and people’s beliefs must ensure that people’snatural rights and freedoms will not be any violations, therefore, the power of tax violatingthe property must be constraints and limitations, to control the running of the the power of taxby the Constitution to become a necessity.Modern tax and constitutional system of the Western countries are closely linked in themodern tax.Without the power of tax by the taxpayer control of the tax system, there is no aconstitutional system; destruction of a modern tax system, which is to destroy theconstitutional system. So grabbed Western countries through research how to control thepower of tax as an opportunity to gradually build a constitutional state, we can see that thepower of tax play a tremendous role in promoting the establishment and perfection of anational constitutional system, the control of the power of tax the throat of the state power,unplug the Leviathan that sharp teeth. It is very instructive for the construction of China’sconstitutional system.This article from the following sections discusses: the first part elaborates theconnotations of tax and the power of tax. Academic connotation of "taxes" are more todiscussed from the financial point of view to explore rarely the perspective of jurisprudence tothe specific content of the "tax" and features, are usually ignored by the taxpayer in the taxlevy process should be defined tax connotationthe rights and status. The right to tax the finalanalysis, a national public authority, but it is different from the general public powers, theright to tax highly political characteristics can be said that the countries are born with uniquepowers.The second part mainly expounds the meaning of constitutional control of the right to tax,that is why the right to tax under the control of the Constitution and in doing so give us whatkind of benefits. Stress the importance of the right to tax must be constitutional control, the key reason is that the right to tax the public power to deprive citizens of their property rights,unlimited powers are bound to be abused the same token, if you do not control the right to taxits bound would infringe on the legitimate rights and interests of citizens. But the currentparliamentary system agent inert and selected the possibility can not really do an effectivecontrol of the right to tax, as the rules of the rules in the Constitution, can well compensate forweakness in the lack of supervision of the parliamentary system.The third part described the right to tax run caused by the lack of constitutional issues,there are two main aspects: the construction of the macro-system issues and problems in theactual operation of the right to tax.The fourth part describes the establishment and improvement of the Constitution theright to tax during the operation of the control mechanism in China, mainly from how to buildthe system of constitutional rules, the protection of the rights of taxpayers as a starting pointto explore the elements which rules should write wanton exercise of the Constitution tocontrol the power to tax. Clear that the attribution of the Tax Legislation and the proceduralrules of the tax legislation to achieve the purpose of monitoring whether the Constitution toeffectively control the right to tax, and finally through the establishment of anunconstitutional censorship.