摘要
在税收法律制度创制中,首先应准确定位纳税人与政府之间的关系,并探讨纳税人内部以及政府内部的结构构成。在此基础上,本文从法理视角分析了契约论下的公权力与私权利、税收的公平与有效以及事权与财权的协调。并针对我国现行税收法律制度,为优化政府与纳税人关系提出了政策思路。
In the formulation of tax law system, first of all, the relationship between the government and the taxpayers should be positioned accurately, and the structure composing within the taxpayers as well as within the government should be explored. On this basis, this paper lucubrates the public power and private rights under contract theory, tax fairness and effectiveness, as well as the coordination of power and property from a jurisprudential perspective, and provides policy thoughts to optimize the relationship between the government and the taxpayers under the current tax law system.
出处
《税务研究》
CSSCI
北大核心
2009年第4期56-59,共4页
关键词
税收法律
契约论
法律创制
法理分析
Tax law system
Contract theory
Law formulation
Jurisprudential analysis
