Tax Law Research Library (5) -- Tax Justice

Author: Huang Junjie
Publisher:
Publish Date: 2004-10-01
Features: In a fiscal state, taxes are an indispensable financial element of the state. Through the exercise of the right to tax, the state converts the property rights of the people into compulsory public revenue under public law. The principle of tax collection primarily emphasizes fairness, meaning that those with the same capacity to bear a burden should be taxed equally, while those with different capacity should receive reasonable differential treatment, thus balancing horizontal and vertical fairness. As for the standard for measuring fairness, it should be based on an individual's ability to pay. The principle of tax fairness is often regarded as the synonym for tax justice, as the principle of equality is the magna carta of tax law. Tax law must align with the concept of justice and be a just law. Therefore, to effectively practice the protection of taxpayers' rights and ensure the constitutional value of the fundamental right to tax, this book argues that in a substantive sense of a rule of law state, taxes only have a legitimate basis when they meet the requirements of justice. Consequently, human rights protection should be the core content of tax justice.