我国税收法治化的困境与路径分析  

Analysis of Dilemma and Approaches of Taxation Ruled by Law in China

作　　者：史正保[1] 陈卫林[2] 

机构地区：[1]兰州商学院法学院,甘肃兰州730020 [2]西南政法大学经济法学院,重庆400067

出　　处：《河南省政法管理干部学院学报》2011年第5期86-93,共8页Journal of Henan Administrative Institute of Politics and Law

摘　　要：税收法治化既是一种理想又是一种现实。唯有立足本土资源,回归现实本身,正视税收法治化所遇到的立法、执法、司法等方面的困境,进而试图找出破解这些困境的路径,方能无限逼近这个理想。Taxation ruled by law is both an ideal and a reality. Only by basing itself on local resources, returning to reality, facing up to the legislative, executive and judicial dilemmas met by taxation ruled by law and then attempting to find the approaches to tackle these dilemmas can this ideal be drawn near infinitely.

关 键 词：税收法治 困境 路径 

分 类 号：D922.22[政治法律—经济法学]