Tax Discretion And Its Control

In the modern state,discretion is the very core of administrative power,and tax discretion is an important branch of the administrative discretion.Tax discretion is exercised by tax authorities that represent our country exercise taxing power,and generated from the delegation of tax laws and regulations.It has some typical traits like compulsory and presumptive validity.In the process of taxation enforcement,exercising tax discretion lawfully,canonically and effectively has a great significance in making up for the limitation of tax laws,raising the efficiency of tax administration,protecting the interests of our country and taxpayer,improving the relationship between taxpayer and levier and pushing forward taxation by law.Although the law stipulates clearly requirements about exercising tax discretion,because of the influences of some complicated factors like inadequate tax laws and regulations,low comprehensive qualities of the tax law enforcement officials,lack of transparency in taxation administration and a bad law-enforcing environment,the abuse of tax discretion is still ubiquitous.To solve this problem,experts and scholars and tax practice workers from all over the world have made deep researches and discussions about it and have put forward some practical thoughts and measures.The author believes that with the furtherance of ruling the country by law,the reinforcement of tax discretion's control should get more attention and value.On the basis of the theoretical achievements of academic circles and years of tax practice experience,this paper puts forward a structure and assumption to control tax discretion effectively from layers of legislation,administration and judicature.On legislation layer,we should emphasize the improvement of substantive legislation,strengthen procedural legislation and enhance the programmed level of tax administration behavior.On administration layer,we should stress the inner supervision of tax enforcement,complete the system of accountability for law enforcement and improve the quality of law-enforcing ranks.On judicature layer,judicial review should be made to up to the law's purpose and spirit.Through carrying out these measures,tax discretion may place on a systematic and regular track gradually.