论税法的公平价值  

Comments on the Fair Value of Tax Law

作　　者：杨琴[1] 

机构地区：[1]浙江财经学院法学院,浙江杭州310018

出　　处：《浙江工商大学学报》2006年第6期9-13,共5页Journal of Zhejiang Gongshang University

基　　金：浙江省社会科学界联合会2004年课题"税法的公平价值及其实现"(04N31)

摘　　要：文章从税收法治的内涵入手,分析了税法的公平价值体系,从法源角度对税法公平价值的意义和作用进行了阐述,并就税收功能的发展对税法公平价值内涵的影响作了有益地探讨,提出了实现税法的公平价值是税收立法、执法的出发点和终极目标。The essay proceeds from the connotation of the rule of tax law, analyzing the fair value system of tax law, expounding the significance and the positive role of the fair value of tax law from the origin of the law. It also inquires into the influence by the development of the taxing function on the connotation of the fair value of tax law, and puts forward that achieving the fair value of tax law is the starting point and the ultimate goal of the legislation and enforeement of tax law.

关 键 词：税收法治 税法的公平价值 纳税人权利本位 

分 类 号：D922.22[政治法律—经济法学]