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The principle of equity research of the Tax Law

Author: GuoMingGao
Tutor: ChenZhi
School: Southwest University of Political Science
Course: Economic Law
Keywords: Tax Law Fair Principles of Of Tax Law The principle of fairness Ethical basis Tax fairness The existing tax system Tax Law Theoretical analysis Tax Economy
CLC: D912.2
Type: Master's thesis
Year: 2004
Downloads: 624
Quote: 10
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Abstract


Since the 17th century William petty of Britain proposed 3 principles "equity "," expediency", "economy " of tax law., the equity principle of tax law -one of the basic principles of tax law been paid close attention to by scholars all the time .The tax law circles of our country began the study on the basic principle of tax law in 1986. The study is still relatively weak, so the study on the equity principle of tax law is important in theory and reality. Former secretary of treasury Xiang Huaicheng pointed out: " the justice is the soul of tax system under the condition of socialist market economy ", it is obvious that the equity principle of tax law is in the key status among basic principles of tax law. The full text consists of five parts.Part one-General theory of the equity principle of tax law. Among this part, introduce the development of the equity principle theory of tax law at first, and thereby to establish the logic start for further discussion. Make the introduction to the western and Chinese development of theory of the equity principle of tax law separately. Meanwhile, because the study in the western countries is relatively profound, and the law circles in Chinese research draws lessons mainly from the west at the present, so rely mainly on the introduction of the west. Secondly, it is to narrate the basic meaning in the equity principle of tax law to gain the understanding relevant important concept before further analyzing it. Thirdly, from the angle of the theoretical researches, the legalization, implementation explanation of tax law it is to expound the theoretical and practical meaning of the study.Part two-Economic analysis of the equity principle of tax law. In this part, it is to expound detailed two basic demand of tax revenue in terms of economics, namely horizontal and vertical equity, and three pieces of criteria, namely chance principle, benefited principle and the ability principle of burden. The purpose lies in further defining the meaning of equity principle of tax law from the economics meaning. What should be pointed out is, the argumentation is unanimous basically traditionally with tax law scholars. Which expounds the fact is in this consideration, namely scholars move simply this concept to law science of taxeconomically, makes people think by mistake that it is only the content in economics. This text has defined it is only a part of the equity principle of tax law. Part three-Ethics analysis of the equity principle of tax law. Among this part, at first the author introduces the meaning and function of ethics to expound the equity principle of tax law in terms of ethics further. Secondly, it explains ethical foundation that produces in detail in two respects. First, the general social ethics foundation that produces. Second, the economic ethics foundation that produces. Moreover, on the basis of the comparison with efficiency principle, this part states the position of equity principle in tax law. Which is a substantive principle of tax law occupies the key position in tax law. Make and examine to economic principle on " efficiency comes first, balance equity " closely again, point out" equity preferentially, give consideration to efficiency " that it is the inevitable choice of tax lawPart four-Legal analysis of the equity principle of tax law. Have made brief analysis to the fair problem that " system of tax allocation " related to legal system of the tax revenue involved at first. Secondly, have analyzed the justice of tax system and structure. This text analyses fair embodiment from single to compound tax system separately, and analyses the fair situation and orientation of ancient tax system, modern tax system from the historical changes of tax system. Moreover, make analysis to the key element that forms the substantive law of the tax revenue fairly. The author has make detailed analysis to the tax law subject, levy tax’s object, tax rate and tax credit measure chosen mainly. The analysis establishes theoretical foundation for main fair defect of tax system in our

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