Tax Law Research Collection (6) -- Basic Issues of Tax Law (Fiscal Constitution)

Author: Ge Kechang
Publisher:
Publish Date: 2005-03-01
Features: The fundamental tax law issues discussed in this book are actually related to fiscal constitution. Tax avoidance and legal methodology primarily explores the relationship between tax law and civil law, concluding that the two must be unified under the guiding principles of the constitution. The discussion on the people's legal obligation to pay taxes examines the relationship between tax law and fundamental rights. The principle of ability to pay and income tax law holds that income tax law should be based on the constitutional values as its fundamental ideology. The planning of inheritance tax and the concept of the rule of law aims to clarify the freedom of individuals in legally planning their property and its constitutional boundaries. Due to the relatively late development of tax law, traditional tax law concepts have often been transplanted from civil and criminal law, neglecting the unique characteristics of tax law. Tax law inherently has a dual nature: one as a law of state intervention in people's free property, and the other as a law for distributing the burden on public finance. The latter emphasizes the prevention of tax avoidance and the principle of ability to pay. The former focuses on the protection of property rights and the adherence to the principle of proportionality. This book explores this dual nature and analyzes the dialectical relationship between tax law and civil and criminal law, which is neither equal nor unrelated, to assist in the interpretation and application of tax law.