税收法律主义及其在当代的困惑  

The Principle of “No Taxation without Law” and the Puzzle Caused by it

作　　者：许安平[1] 

机构地区：[1]西南政法大学,重庆400031

出　　处：《现代法学》2005年第3期179-185,共7页Modern Law Science

摘　　要：税收法律主义可区分为形式意义上的税收法律主义和实质意义上的税收法律主义。前者要求由立法者意志决定税收问题;后者还要求税法的内容必须公平。由于立法者的认识能力、所使用的语言工具以及宏观经济调控的需要,税收法律主义正面临诸多困惑与挑战。The principle of “no taxation without law” can be further divided into the formal one and the substantial one. The former requires that taxation be determined in accordance with the will of the legislators, while the latter requires tax law be in accordance with justice. Due to the insufficiency of legislators’ recognition of these issues, incompetence of their language ability and the demand for macroeconomic regulation, the principle of “no taxation without law” is facing lots of puzzles and challenges.

关 键 词：税收法律主义 当代 宏观经济调控 立法者意志 实质意义 形式意义 税收问题 认识能力 语言工具 区分 

分 类 号：D922.22[政治法律—经济法学] F123.16[政治法律—法学]