Tax Procedure Law Theory: Legal Principles and Legislative Research on Monitoring the Operation of Taxation Power

Author: Shi Zhengwen
Publisher:
Publish Date: 2003-05-01
Features: Monitoring the lawful and rational exercise of tax authority and safeguarding the basic rights of taxpayers are the core of tax legalism, serving as a breakthrough in the legal protection system of national property and the construction of a rule-of-law society. This book takes the definition of tax collection and payment activities and procedural systems as its logical starting point, based on modern control theory, and analyzes and demonstrates fundamental theoretical issues in the implementation of tax law (under the "procedural" perspective), including values, principles, categories, rights and obligations, legal relationships, and tax law elements. It also conducts theoretical analysis of problems and countermeasures in tax legislation, highlighting the attribute and primacy of modern tax law as the "law of rights" in monitoring tax authority and safeguarding civil rights.