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On the tax constitutional

Author: WangHaiYan
Tutor: ChenShaoYing
School: East China University of Political Science
Course: Economic Law
Keywords: Tax Constitutionalism Statutory taxation principles Principle of tax fairness Tax Legislation
CLC: D921
Type: Master's thesis
Year: 2008
Downloads: 213
Quote: 2
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Abstract

Tax involves people's basic right to property and freedom, the Constitution had to be constrained. Modern, taxes constitutional rule of law and constitutional government is a national breakthrough in the construction of the world and both the tax constitutionalism and the rule of law as their national constitutional state towards the first step in major initiatives. As China's socialist market economic system, the tax on the socio-economic and people's lives increasingly important role, taxation and property rights and people's basic right to freedom of close relations have become increasingly prominent. However, in our current constitution, only one provision on taxation, but also as a fundamental obligation of the taxpayer to provisions. Therefore, in our country and building a socialist country ruled by law and tax countries in the process, it is constitutional for tax integral part of, and research on tax constitutional, scholars have also become an inescapable arduous mission. Research tax constitutional issues related to the constitution and laws for the promotion of the improvement, standardize the tax levied relations, protecting citizens and taxpayers of the legitimate private property rights, the protection of national revenue, regulating government spending, and promote the country's political stability, economic prosperity and social development, are of great significance. This paper is divided into three chapters. The first chapter describes the basic theory of constitutional tax. From the tax constitutional basic concept, recalling the history of Western origin constitutional state tax revenue, the focus of the three countries of Britain France and the United States Tax Constitutionalism of the road, that the constitutional system of taxation constitutional root causes. Through tax constitutional value analysis, argumentation States tax constitutional significance. Also, examine the contents of Tax Constitutionalism world, hoping to learn from China's tax constitutional role. The second chapter analyzes the necessity of constitutional tax. Combined with the reality of China's tax revenue and the reasons for the lack of constitutionalism that China's tax revenue is not constitutional is an indisputable fact. In the analysis of the current constitution tax provisions and consequences of the lack of performance on the basis of constitutional necessity of highlighting China's tax revenue. Chapter III proposed constitutional improve China's tax and recommendations. Using comparison and positivist approach, the previous text expedition around the world constitutional tax provisions on the basis of the common content that China's tax matters should be the preferred constitutional legal principles of taxation, followed the principle of tax fairness, is once again the central and local Tax Legislation a reasonable division, and finally clear the fundamental rights of taxpayers matters. In the West, the earliest of the tax system, constitutional theory is expounded Buchanan led the public choice school, raised the height of the tax from the constitutional powers to restrict and regulate the development of the traditional theory of tax legislation. In China, the constitutional construction started late, tax constitutional theory is very immature, needs improvement and development. In recent years, Chinese scholars study the tax also many constitutional issues, such as Professor Liu Jianwen \etc. These articles indicate the tax constitutional rule of law and constitutional development and the important role of China's tax revenue constitutional deficiencies. However, almost all constitutional scholars on tax issues are no systematic studies, and without detailed study of how the Constitution should be binding on the State taxing rights and the protection of taxpayers' rights. This innovation is the objective of this phenomenon from a tax constitutionalism start using comparison and positivist approach, through the history of Western constitutional review and the tax on the tax world constitutionalism summary of the contents, combined with China's Constitution and the tax system status, analysis of the lack of constitutional tax, specifically China's tax revenue raised fundamental constitutional issues.

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