税法的社会可接受性论纲

发布时间：2018-05-20 04:08

本文选题：税法 + 纳税主体　；参考：《甘肃政法学院学报》2015年06期

【摘要】：税法的社会可接受性,是指社会公众对国家的税法制度所规定的征税理由、征税方式、征收范围等内容,基于认可和认同而形成的主观评价,体现的是税法价值、执行方式与大众认识、情理预设的相容程度。一个具备社会可接受性的税法制度意味着纳税人与国家之间互动与合作的形成,税法制度所确立的行为模式被纳税人真正的吸收。从法律的角度观之,税法能否保证税收以"扶持之手"而非"掠夺之手"的面目出现,税法运行过程中在时间序列上是否动态一致,税法承诺是否具有可置信性,纳税人的信赖利益和知情权是否得到了充分的保护,税法的制定程序是否能为公众的利益表达和共识生成提供机会和途径,税法的语言选择、税法解释能否为公众理解税法提供便利,是决定税法社会可接受性的主要因素。
[Abstract]:The social acceptability of the tax law refers to the reasons, ways and scope of taxation stipulated by the public to the national tax law system, and the subjective evaluation based on the recognition and approval, which reflects the value of the tax law. The degree of compatibility between execution mode and public understanding and rational presupposition. A socially acceptable tax law system means the formation of interaction and cooperation between the taxpayer and the state, and the behavior model established by the tax law system is really absorbed by the taxpayer. From the point of view of law, whether the tax law can guarantee the appearance of tax revenue as "support hand" rather than "plunder hand", whether the time series is consistent in the operation of tax law, whether the promise of tax law is credible or not, Whether the taxpayer's trust interest and the right to know are fully protected, whether the procedure of making the tax law can provide opportunities and ways for the public to express their interests and generate consensus, and whether the choice of the language of the tax law can be made. Whether the interpretation of tax law can facilitate the public's understanding of tax law is the main factor that determines the social acceptability of tax law.
【作者单位】：重庆大学法学院;
【基金】：国家社科基金青年项目《公共规制的社会可接受性及实现路径研究》(项目编号:13CFX009) 教育部人文社科青年项目《突发性灾难应对中财政转移支付法律制度研究》(项目编号:10JYC820053)之阶段性成果之一
【分类号】：D922.22

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