Basic Theories of Tax Law

Author: Liu Jianwen
Publisher:
Publish Date: 2004-09-01
Features: This book is divided into three parts: General Tax Law, Tax Debt Law, and Procedure Tax Law. Each part selects several representative topics and discusses them from both theoretical and practical perspectives. In terms of research methodology, the book consistently maintains a legal perspective, paying attention to normative analysis while also emphasizing value judgment. Regarding the current state and shortcomings of legislation, in addition to legal theoretical evaluation, it attempts to borrow the thinking model of the constitution. In terms of research stance, it emphasizes strengthening the protection of taxpayers' rights from the perspective of fundamental rights of citizens and preventing the abuse of state power. Many conclusions in this book differ from previous works, reflecting the distinct personality of the author in research.