Tax Law General Theory

Author: Yang Xiaoqiang
Publisher:
Publish Date: 2002-05-01
Features: In the study of tax law, it has been discovered that tax law is not an isolated discipline. Its inherent concepts and principles are limited, requiring borrowing and reference from other legal disciplines. Therefore, the construction of tax law science has always been open and inclusive. Tax law takes legal acts or their economic consequences as the subject of taxation, hence there is significant overlap between tax law and civil and commercial law. At the same time, tax law carries multiple value orientations. How to maintain coordination with the value systems of the Constitution and administrative law is a new interdisciplinary integration challenge. The author of this book is a young scholar with a forward-thinking spirit in China's legal academia. He has devoted himself to exploring the field of tax law and meticulously written this book. The author's writing aims to perfect tax law theory, address the phenomenon of the absence of a general principles of tax law, and emphasize the verification of tax law through legal methods. He has conducted extensive analysis on the borrowing, systematization, and categorization of tax law concepts. Additionally, he has conducted comparative legal studies on major tax law issues, such as tax interpretation and tax avoidance, providing a comprehensive account of the evolution of modern tax law. This in-depth exploration of specialized topics is essential foundational work for elevating the theoretical level of Chinese tax law.