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The Legitimacy Of The Taxation Rights Between The Legality And Rationality

Posted on:2015-06-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y LiFull Text:PDF
GTID:2296330431490114Subject:Legal theory
Abstract/Summary:PDF Full Text Request
Tax is running the economic foundation of a country. Marx once said that the taxis to feed the destitution of the government. Tax, as a kind of very important socialrelations, and the stability of the economic development of a harmonious society,plays an important role. And taxation power as the connotation of tax relations, theconcept of the taxation rights of tax laws, what rights concept is to theory of law, itsimportance is self-evident. As general tax legal relations in the homogeneity of powerand right category, taxation rights reflects the inner demand of the constitutional statefor the adjustment of the relationship between tax law, is the essence of therelationship of revenue law, taxation rights basic economic value of the mission,condensed the constitutional government, therefore, the taxation power and itsjustification for the basis of theory of law and constitutional theory research also hasthe extremely vital significance. In fact, we know our country tax revenue is the majorform of fiscal policy, especially in the current international economic situation isunclear, increasingly complex fierce international competition, the domestic economyis facing the risk of inflation, the legitimacy of the taxation rights is an unavoidablequestion, let to the good development orbit the taxation rights, to promote the healthyand stable economic development,improve people’s livelihood to promoteemployment plays a very important role.Taxing power of legal interpretation, mainly on the basic connotation of taxpower, is through the origin, definition and analysis of the constitutive requirementsand taxation rights and related rights. Definition of legitimacy, as an importanttheoretical analysis tools, this paper mainly to deep thinking of legitimacy theory, andcarries on the theory summary, taken by the legitimacy and rationality as legitimacytheory, its theory as the taxation power legitimacy card into a tool of greatsignificance. Its legitimacy and rationality analysis of the taxation rights in China. Thevalidity of the analysis of the taxation rights of legitimacy through legitimacy in bothform and essence, form of legitimacy mainly through adjustment on the taxation ofthe legislative law, the decision; More substantial legitimacy from the perspective ofthe relationship between distribution of justice, provide powerful basis for taxationpower legitimacy. The rationality of the analysis of the taxation rights, through theform and the reality basis for interpretation, form of expression of the fair taxprinciple and liberal justice theory Angle of view of the argument; Realistic foundation is according to efficiency first, fairness of give attention to two or morethings and taxpayer rights protection were analyzed, and provide rational basis for thelegitimacy of the taxation rights.
Keywords/Search Tags:taxation rights, legitimacy, legality, rationality
PDF Full Text Request
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