避税法律性质要论  

On Legal Nature of Tax Avoidance

作　　者：欧阳爱辉[1] 

机构地区：[1]湖南工学院工商管理系,湖南衡阳421008

出　　处：《广西财经学院学报》2006年第5期22-24,共3页Journal of Guangxi University of Finance and Economics

摘　　要：避税,多指纳税人利用税法规定的缺漏或不足,通过某种公开的或形式上不违法的方式来减轻或规避其本应承担的纳税义务的行为。对于避税的法律性质问题学界一直存在着诸多不同意见。由于避税在整体上具有合法性,而在局部上具有违法性,所以可视其为局部违法行为。tax avoidance often refers to a behavior of taxpayers, taking advantage of leaks and shortcomings of tax law, using public or legal forms to lessen or avoid their taxations. There is no unified opinion on the legal nature of tax avoidance in the academic circle. Because tax avoidance is a legal behavior in general, and it is an illegal behavior in part, we can regard it as a partial violation of law.

关 键 词：避税 法律性质 局部违法 税收征管 税收法律主义 

分 类 号：F810.42[经济管理—财政学] D912.29[政治法律—民商法学]