Tax Law Special Research

Author: Shi Zhengwen
Publisher:
Publish Date: 2002-09-01
Features: Monitoring the exercise of tax authority in accordance with legal principles and safeguarding the basic rights of taxpayers are the core of tax legalism, becoming 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 the logical starting point, based on modern control theory, and analyzes and demonstrates the fundamental theoretical issues in the implementation of tax law (under the perspective of "procedure"), including values, principles, categories, rights and obligations, legal relationships, and tax law elements. It also conducts theoretical analysis of problems in tax legislation and their countermeasures, highlighting the attribute and priority of modern tax law as the "rule of rights" in monitoring tax authority and safeguarding civil rights.