税收的价值选择:以道德价值为基础

发布时间：2018-01-19 14:22

本文关键词： 税收道德基础恶税可税性　出处：《社会科学辑刊》2017年03期 　论文类型：期刊论文

【摘要】：税收不仅是经济手段,也是法律规范,而作为法律规范的税收背后蕴含着价值判断,即存在税收良与恶的道德诘问。税收的良恶判断立基于对税收的自然法与实证法的哲学思辨。税收合乎善良道德的根本在于:税收须经人民同意而非基于国家暴力的强制。税收的正当性要求征税权的谦抑是基于对保障公民生存权最低限度私有财产的敬畏。对恶税的抗争应当遵循"拉德布鲁赫规则",即除非不可容忍,否则应当维护现行法律秩序。可税性的基础在于合法性,而不是伦理性,对违法行为不征税符合税收法定原则。
[Abstract]:Tax is not only an economic means, but also a legal norm, and tax as a legal norm contains a value judgment behind it. That is to say, there is a moral question of good and evil in taxation. The judgment of good and evil of taxation is based on the philosophical thinking of natural law and empirical law of taxation. The fundamental reason that taxation conforms to good morality lies in:. Taxation must be approved by the people, not based on the compulsion of state violence. The legitimacy of taxation requires that the restraint of the right to tax is based on the reverence for the protection of citizens' right to subsistence and minimum private property. The struggle against evil taxes should be followed. " The Radbroch rules ". That is, unless not tolerated, we should maintain the current legal order. The basis of taxability lies in legality, not ethics, and the non-taxation of illegal acts conforms to the principle of tax law.
【作者单位】：大连海事大学法学院;
【基金】：国家社会科学基金项目(14BFX021)
【分类号】：D922.22
【正文快照】： 税收作为经济学的概念,要旨在于以其增进资源有效配置、提高经济效率,但作为一种法学范畴,其存在着正义性的价值。这种正义价值的判断从根本上来说需要厘清其与道德价值之间的关系,这不是一个空泛的问题,而是涉及自然法学派和分析实证法学派等学派之间的联系、转换与兼容。是

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