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meaning of the Constitution should determine the content of the concept of taxation. In fact the level of taxation was
citizens right the basis and guarantee; the value level, the civil rights of taxation purpose and destination. The purpose of the tax is not compulsory and unpaid taxes levied to meet
country of the financial needs and
public organs functioning,
ghd planchas, but to the Constitution by Parliament to exercise the functions to achieve tax people
democracy rights and protection of the rights of citizens.
First, the taxes just as the constitutional spirit of the tax
social
resource allocation and regulatory mechanisms need some form of legal principles. According to the specification level and scope of the different tax laws and principles can be divided into the basic principles and general principles. The basic principle is the tax revenue the spirit of the constitutional
focus expression, creation and implementation of tax law is instructive, the basic elements include the principle of tax fairness, tax the legal principles and tax principle of proportionality. The basic principles of taxation is divided into three categories: first, the basic principles of public welfare and
policy of the basic principles. Second, the physical nature of the basic principles and procedures of the basic principles. Third, the substantial form of the basic principles and the basic principles. The general principles of tax revenue, also known as the applicable principles that explain the tax law, tax law applies and other specific taxes levied in the process should follow the guidelines, including substantial tax principles, the principle of good faith, the principle of prohibition applies by analogy to prohibit retroactive principles of taxation. The
theory Basic
Representative of the current domestic tax on the principle of academic mainstream, but only in a general sense of the tax classification and general principles, not from constitutional highly revealing Meaning and its unique content. In the constitutional sense, the tax has economic significance and common sense than the pursuit of value, their value proposition is just taxes. While the pursuit of any legal value, either directly or indirectly point to justice, but the tax value of the constitutional fundamental to achieving social justice and the maximum justice. Of course, in the French economic scholars, the law is not the ultimate value of justice, but the efficiency. That the relationship between justice and efficiency than the efficiency value is higher than the value of justice.
Market economy in China Initial
development time,
abercrombie ireland, when the value of justice and efficiency values are in conflict, there has always been the priority of justice or giving priority to efficiency arguments. In analyzing the positivist jurists view, justice has nothing to do with the law, legal standards and ethics are two different things. Therefore, as an empirical scientific research to determine the value of the law should be removed, remove the legal and moral evaluation. Of course,
natural law school of natural law school, especially the new law and justice always hold high the banner of the law believe in the efficiency of justice above the law. In Rawls' view, the principles of justice should take precedence over the principles of efficiency and limit access to the benefits principle. Although the tax as an economic phenomenon and important areas of economics, its efficiency was significantly abnormal, but this article that, from a constitutional sense, the justice of the maximum value of the tax can not be denied. Aristotle justice into distributive justice and corrective justice. Taxation as a social allocation of resources reflects a most direct way the distribution of justice, that the collection of a person being charged as well as between those who are charged with being charged between the formation of a wealth of resources and fair and reasonable tax distribution relationship is a concrete manifestation of the value of distributive justice; the same time, the tax as a means of control, but also to social resources and the distribution of wealth in the imbalance, adjust and balance play a role, such as personal income tax, inheritance tax as Therefore, the tax can also achieve corrective justice.
on the surface of the citizens to tax
government to pay for public purposes certain amount of money, but is essentially a constitutional relationship that the state and property relations between citizens. Tax means that private property rights and powers of the national financial the game, this is the interests of citizens and the State in on the direct dialogue and confrontation,
tory burch outlet, is the most direct economic relations, the most sensitive link. The role of the Constitution is public property and private property in the delineation of a boundary between, to prevent the occupation of public property for private property. Because the state and the balance of power between individual citizens is very poor, the tax collection process, a dangerous tendency is the country's priority to ensuring the financial interests of citizens and unwarranted infringement of property rights. In this sense, private property protection and the prevention of abuse of state powers, is the largest tax justice. Rawls's theory of social justice that social justice is the basic structure of the primary justice, because the basic structure of society's basic role is to assign basic rights and obligations, decisions by the division of benefits arising from social cooperation ways, affecting people's life prospects that they could hope to achieve status and success. Constitution as the basic structure of the fundamental norms of social
system , is
system Buchanan, founder of economics known as rights and obligations, configure the basic social economic relations. That, in the relative scarcity of social resources, social and constitutional system of regulation to complete the initial allocation of social resources, the tax is the most adequate means of expression and implementation. Constitution in taxes to achieve revenue through constitutional justice. Therefore, the taxes just as the basic principles of the Constitution, is also a core value of the tax law.
history, the riots of the Government in taxes than the cause of injustice, and it is harsh to the authoritarian regime and promote the intrinsic resistance led to the emergence and development of the constitutional. Currently citizens of many countries do not generally refuse to pay taxes and against the government, one of the reasons is that their rights have been largely achieved, or at least part of the country's tax revenue used to protect them understand the basic
free . We can say that absolutism is arbitrary exactions of the great injustice of tax, because although the feudal taxes paid by the people, but the collection or not, the charge does not depend on how the people, and completely control the will and caprice of the ruler, the bearer of taxes is completely passive, forced position. When this burden to the intolerable level, correct way of this tax is unjust rebellion and insurrection. However, this As a result, taxes are often the rulers of restraint and convergence, and then again and gradually transition to the exorbitant taxes imposed and thus lead to riots and uprisings. Authoritarian social and economic life cycle is in this vicious cycle of operation, and the results of each cycle will cause substantial damage to the social productive forces and the general tax base loss. Loss of life,
p90x workout schedule, was devastated by the rulers of the desolate completely submerged intermittent tax policy of appeasement to the people to bring grace. In authoritarian societies, not just the tax is also reflected in the tax relationship between the rulers and the people are one-way, people just assume the obligation to pay taxes, pay taxes, but do not enjoy the right to due process, and rarely enjoy or indirect tax return did not enjoy the benefits. Live in peace and prosperity of the people can enjoy filling the state treasury to bring live and work and honest; contrast, coincides with the imperial era warmongering people is the greatest misfortune. Because of the war need huge military expenditure means that the collection of cruel people, the so-called It can be said that in the long authoritarian period of human history, there is no taxes justice. Of course, not just to the tax change is just an inevitable historical development of human society. 1215 British struggle and compromise between achieving the restrictions of royal revenue.
TAG tag: fair tax statutory interpretation of state constitutional law the principle of civil justice
Constitutional interpretation of the principle of taxation
constitutional principle of tax school reading
On the Constitutional Principle of Taxation
WANG Shi-tao
Wang Shitao
Wang Shitao, male, man, Liaoning Fushun , Dalian Maritime University
Law School professor and doctoral tutor. Dalian 116026
constitutional sense of the value of the tax orientation taxes
justice , taxes to reflect the spirit of justice and constitutional principle of tax fairness, tax law principles and the legal principle of taxation. Tax fairness is just a direct reflection of taxes, tax taxes the legal principle of justice
legal protection. The principle of tax fairness and tax legal principles, the principle of tax fairness is higher than the statutory tax principles.
special tax / constitutional principles / taxes, justice / fairness of tax / statutory tax
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