税收法定主义的价值分析  

Analysis on the Value of Legalism of Tax Revenue

作　　者：伍玉联[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《湖南人文科技学院学报》2006年第5期161-164,共4页Journal of Hunan University of Humanities,Science and Technology

摘　　要：“税收法定”原则是税法中极为重要的原则,甚至是最高原则。其原因是税收法定原则有着多重的价值蕴含,它把诸多人类追求的美好价值具体化到税法里。从政治学的角度来看,“税收法定”体现了民主的价值;从法学的角度看,它体现了法治的精神;从经济学的角度看,它又体现了效率的追求。The Principle of Legalism of Tax Revenue is an extremely important rule in tax law, even is the supreme rule. The reason for this is that The Principle of Legalism of Tax Revenue has multiple values to contain, it undertakes the task to infuse much civilization fruit and the reasonable spirit into the tax law, and what ＇ s more, it embodies the great value that humankinds have been pursuing into the tax law. From the aspect of politics, this principle indicates the spirit and value of democracy; at the angle of legality, it shows the spirit and value of nomocracy; while from the point of view of economics, it is the embodi- ment of human being＇ s pursue and its own value of efficiency.

关 键 词：民主 法治 效率 税收法定主义 价值分析 税法 

分 类 号：D912.2[政治法律—民商法学]