人权视角下自然人税负分配的正义理由  

Justification for the Distribution of Tax Burdens among Natural Persons from the Human Rights Perspective

作　　者：马逸璇 MA Yixuan(Law School,Renmin University of China)

机构地区：[1]中国人民大学法学院 [2]科隆大学

出　　处：《人权法学》2025年第1期24-44,154,155,共23页Journal of Human Rights Law

基　　金：中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目“量能课税原则的具体化研究”(23XNH018)。

摘　　要：法理学和政治哲学都讨论自然人的税负分配正义问题。生存权理论强调保障经济劣势群体的适当生存水准,划定“课税禁区”。财产权保护原则常被作为经济优势群体多纳税的抗辩理由,加重部分群体税收负担的行为更是被批评为“惩罚”。结合分配正义理论,经济劣势群体和经济优势群体负担不同税负的道德理由分别是经济平等与经济应得。经济平等强调,在财富分配和税负分配中,经济劣势群体始终具有道德优先性,且劣势标准可根据社会发展动态调整。经济应得则意味着,在人际比较的意义上,让纳税人的努力和贡献与税后财富分配水平相匹配,体现了对个体尊严的尊重,蕴含着人权保障的核心思想。区别于国内税法研究对量能课税原则的“优势工具”定位,量能课税其实内嵌于前述自然人税负分配的正义理由之中。Jurisprudence and political philosophy both address the issue of justice in the distribution of tax burdens among natural persons.From the human rights perspective,justice in the distribution of tax burdens is reflected in the protection of the right to subsistence and the right to property.The theory of the right to subsistence emphasizes safeguarding the basic needs of taxpayers and their families,advocating for tax legislation that establishes tax exemption thresholds to prevent taxpayers from falling into hardship due to excessive tax burdens.The protection of property rights is frequently cited as a counterargument to heavy taxation,with high tax burdens often being perceived as“punitive”or“exploitative”.However,this view is based on a flawed assumption:while market allocation is often regarded as“presumed innocent”,the redistribution of tax burdens is viewed as“presumed guilty”—an undue interference in the market order.This perspective overlooks the reality that the market alone cannot ensure a just distribution.In fact,the redistribution of tax burdens is not only necessary but also morally justified.Within the framework of distributive justice theory,economic equality and economic entitlement provide dual justifications for the equitable distribution of tax burdens among natural persons.The theory of economic equality argues that economically disadvantaged groups should receive priority in the distribution of wealth and tax burdens at the moral level.This principle represents a central tenet across various equality theories.In contrast to the theory of the right to subsistence,which focuses narrowly on basic survival,economic equality theory is more comprehensive and adaptable,allowing for flexible support for economically disadvantaged groups in response to shifting socio-economic conditions.However,a limitation of this theory lies in its difficulty in fully justifying the rationale behind economically advantaged groups bearing a disproportionate tax burden.Therefore,the theory of econo

关 键 词：税负分配正义 生存权 财产权 经济平等 经济应得 量能课税原则 

分 类 号：D815.7[政治法律—国际关系]