税收与法治关系的简要探讨

发布时间：2018-02-28 20:33

本文关键词： 法治税收法定主义原则实质价值　出处：《法制与社会》2016年21期 　论文类型：期刊论文

【摘要】：探讨税收与法治的关系,应首先着眼于税收法定主义原则产生和发展的过程,以及税收法定主义原则对法治萌芽产生的影响作用。随着法治的进一步发展,为了实现税收法治的实质价值,还需要同时兼顾税收正义原则和纳税人权利保护原则,将税收纳入法治建设的框架内。结合我国目前的现状,在税收法治制度建设方面还存在诸多缺陷,将税收纳入法治建设的框架内是发展法治国家的必然趋势。因此,税收与法治之间是相互促进,共同发展的关系。
[Abstract]:In order to explore the relationship between taxation and rule of law, we should first focus on the process of the emergence and development of the principle of tax legalism, and the influence of the principle of legal doctrine of taxation on the germination of the rule of law, with the further development of the rule of law. In order to realize the real value of tax rule of law, it is also necessary to take into account the principle of tax justice and the principle of protecting the rights of taxpayers at the same time, and bring tax into the framework of the construction of rule of law. There are still many defects in the construction of tax rule by law system. It is an inevitable trend for developing a country ruled by law to bring tax revenue into the framework of rule of law construction, therefore, the relationship between tax revenue and rule of law is mutual promotion and common development.
【作者单位】：安徽大学法学院;
【分类号】：D922.22

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