On Tax Justice

Justice is the first virtue of social institutions, just as truth is the primary value of the ideology. Thus justice is also the highest standards of the evaluation to the social system. A country’s tax system is one of the most basic and the most important social institution. It concerned with the problem of reconciling contradiction on the financial and the property right. Although the reform of Chinese Taxation System generally towards to tax justice,and initially formed the tax legal system and law enforcement mechanism,but there are still many aspects which violates the tax justice.Tax justice is the core value of the tax law, at the same time, it is the first principle of the tax system. Under the background of deepening the reform of financial and tax system,research on tax justice has become more and more important and urgent. Therefore,academic circles launched the study from the perspective of economics and tax law. As a whole,the field of tax law has already formed a wealth of research results,however,, the research from the perspective of constitutional law is still very scarce. Ultimately,we deem that the tax issue is constitutional issue. The core content of tax justice lies in the protection of human rights. What ought be right to make tax justice as the constitutional limit of the state tax power. Consequently,this article starts from the perspective of constitutional law,draws abroad experience,studies the problem of tax justice in combining normative analysis and empirical analysis,aims to establish a kind of just tax order.This paper combed the general theory of tax justice,summarized the judgment standard of tax justice,and analyzed the problems and causes of the loss of tax justice.The author puts forward the concrete path of tax justice from the angle of constructing the social order of tax justice,introduces tax constitutionalism and constitutional review followed this line of thought.The main research work and innovation of this paper are as follows. Firstly,as a constitutional standard of constitutional review,tax justice mainly includes the protection of private property rights, the principle of proportionality, the principle of entity principle of Taxation,also,it includes the principle of legality of tax law and taxprocedure. Secondly,this paper summarized the main performance of the lack of tax justice,and puts forward he constitution, which is the highest standard of tax justice, should provide clear standards on the limitation of the property rights of citizens from the angle of which the right limit standard on the constitution is not clear. Thirdly,the realization of tax justice includes the post relief phase expects legislation and enforcement phase. Thus,this paper proposed that the "double preposition" clause in the tax administrative litigation system ought to be abolished in order to safeguard taxpayer’s right of relief. Fourthly,this paper put forwards to establish the taxpayer’s rights oriented concept,to change the purpose of the reform of Taxation System. The tax payment obligation is set up in order to better realize the taxpayer’s rights.Under the background of deepening the reform of Taxation System,this paper improves the theory system of tax justice,further enriched the basic theory of Taxation. From all practical purposes,the research of this article has important application value to the construction of the legal system of tax revenue in China.