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On Discretion in Taxation

Author: FanSiPing
Tutor: XiaXinHua
School: Xiangtan University
Course: Legal
Keywords: taxation discretion problems improvement
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 77
Quote: 0
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Abstract


As the principle of ruling with law has established, the process of the rule of law in our country is being carried forward. Each government branch has been doing its best to improve its service in order to catch up with what this principle demands, especially the law enforcement bureaus. Tax, the main resource of national financial revenue and foundation of national function, is everyone’s liabilities to the country, which includes most of the citizens and ranges widely from single person to large corporations. That is why taxation gets easily overcritical. As a result, taxation is a very important factor to tell whether a country is ruled primarily by law. In recent years, our government has tried very hard to improve taxation with law. However, due to a lot of reasons, the behaviors of taxation bureaus are far from what law and the principle requires. This article is mainly about the problems of improper use of discretion of taxation when the taxation bureaus are doing their jobs, and consideration to these problems.The research methods of this article are inductive analysis, comparative analysis and empirical analysis. And this article is divided into three parts.The second part is mainly about the theory of discretion of taxation. By studying the origin and the specific concept of discretion, this part reaches the concept of discretion of taxation. While comparing with judicial discretion, the qualitative aspect of discretion of taxation becomes more explicit.The third part mainly discusses the problems in discretion of taxation. These problems involve the public functionary of taxation, the discretion range and the abuse of this power. Buy analyze the reasons and the negative effects of these problems, comparing with positive influences when used correctly, this part comes to a conclusion that to improve the practice of discretion of taxation is very important and necessary.The fourth part focuses on the problems in discretion of taxation and what causes these problems, aiming to give some suggestions about how to improve the practice of this power in the following aspects:laws and regulations, the public functionary of taxation and the supervision of taxation.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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