Taxation and Finance Law Annotations

Author: Zhang Shouwen
Publisher:
Publish Date: 2005-05-01
Features: The growth and prosperity of fiscal and tax law are driven by economic and social development. The expansion of fiscal and tax law has touched upon numerous areas of legal regulation, bringing about new issues in related fields of law. This, in turn, will promote the development of related legal disciplines and even the entire field of law. The scope of fiscal and tax law is vast, and related fiscal and tax law issues are ubiquitous. To thoroughly discuss such a multitude of issues is likely beyond the capacity of any single person in the world today. Therefore, this book selects key aspects and provides a concise exposition, hence the title Fiscal and Tax Law Exegesis.
Fiscal and Tax Law Exegesis, of course, does not aim to emulate the Commentaries on the Tang Code. It does not focus primarily on interpreting and annotating existing fiscal and tax law provisions. The term "exegesis" is used for the following reasons:
First, as mentioned earlier, the field of fiscal and tax law involves too many issues that span various aspects, affecting not only related disciplines within the field of law but also peripheral disciplines such as economics, political science, and sociology. Consequently, for many fiscal and tax law issues, one can only select and prioritize based on certain needs, unable to address everything comprehensively. This necessitates an "exegesis" or "scattered discussion," where issues are addressed selectively rather than exhaustively.
Second, although "exegesis" is a "scattered discussion," it should still help clarify the complex and intertwined key issues in fiscal and tax law, striving to maintain coherence despite the scattered nature of the discussion. In this book, the focus is on only two types of fiscal and tax law issues: fiscal and constitutional law issues and the improvement of fiscal and tax law systems. These two types of issues are interdependent and directly or indirectly connected to various practical fiscal and tax law issues, making them important clues for analyzing related fiscal and tax law problems. Similarly, the attention paid to these two types of issues should the entire book to guide the discussion. Therefore, from a goal perspective, "exegesis" should also be an "explanation" or "clarification."
Third, since it is an "exegesis," it is also an "unfettered discussion" in terms of content arrangement. It is not bound by the constraints of general topics, especially not by typical textbooks or textbook-style works, but rather aims to let "thoughts soar freely in the evening breeze." If, from the macro to the micro, at every intersection and in every intricate detail, one can discuss the issues with ease and fluency, even if sometimes overly broad, it is still a realm of its own. Additionally, it may touch upon topics that have not been discussed before.
Fourth, the results of the aforementioned "exegesis" may lead to "oversights." The discussions in this book cover a relatively broad range of issues, making it challenging to manage, and in some areas, there are no established precedents. Oversights, errors, negligence, and gaps may all occur. Yet, these very oversights, errors, negligence, and gaps may hold greater value, as they reduce the bumps and hardships encountered by colleagues on their "trial-and-error" journey.
Based on the above considerations, this book starts from practical issues such as fiscal crises and specific tax cases, proposing the two types of fiscal and tax law issues that people widely: fiscal and constitutional law issues and the improvement of specific fiscal and tax law systems. Within these two types of issues, three major principles in the field of fiscal and tax law are reflected: the principle of separation of powers, the principle of tax legality, and fiscal federalism. These issues and principles become particularly prominent in the institutional evolution of fiscal and tax law. Therefore, it is necessary to propose a "taxability theory" to connect these issues and principles, providing theoretical guidance for specific institutional construction. During the process of institutional construction, attention should also be paid to the allocation of rights for various subjects and the regulation of their behaviors.
This book focuses on tax law, which plays a significant role in fiscal and tax law, to explore the specific allocation of tax power and the regulation of the behaviors of various subjects under tax law.
This is the main content of the book, which determines its structure. The book is divided into six chapters, each independent yet interconnected. Every chapter addresses the two core issues of fiscal and tax law research: fiscal and constitutional law issues and the improvement of specific fiscal and tax law systems. At the same time, each chapter also includes several relatively independent yet related "sub-issues." After each sub-issue, a "summary" is provided to briefly summarize the key points, making it easier for readers to grasp the essence.
Starting from practical issues such as fiscal crises, this book proposes the "two types of issues" and "three major principles" that should be focused on in the field of fiscal and tax law. In the institutional evolution of fiscal and tax law, these issues and principles are particularly noteworthy. Therefore, this book proposes a "taxability theory" to connect these issues and principles, providing theoretical guidance for specific institutional construction and strengthening the regulation of the behaviors of various subjects. Based on the important role of tax law in fiscal and tax law, this book also takes tax law as an example to explore the specific allocation of tax power and conduct a typical analysis of the regulation of the behaviors of various subjects under tax law.
The fundamental issues discussed in this book in the field of fiscal and tax law involve the theories and specific institutions of many related disciplines. It is suitable for undergraduate and graduate students in law and economics, as well as for various individuals interested in fiscal and tax law.