Tax Law Interpretation Research - Centered on Interest Balance

Author: Sun Jianbo
Publisher:
Publish Date: 2007-01-01
Features: The application of tax law cannot be separated from tax law interpretation; it is through tax law interpretation that the "literal tax law" is given a real "life." In modern rule-of-law states, tax law interpretation is a highly regarded issue and a major topic in modern tax law. This book, based on the theoretical achievements of disciplines such as philosophical hermeneutics, interest theory, legal sociology, and economics, takes interest balance as the central thread and comprehensively applies methods such as interest balance, inductive-deductive reasoning, comparative methods, empirical methods, and economic analysis. For the first time in China, it systematically studies tax law interpretation from the perspectives of epistemology, methodology, and institutional theory. The research in this book will have significant theoretical implications for tax law interpretation theory, tax law, and legal interpretation theory. At the same time, it will also help resolve practical issues in the operational aspects of tax law interpretation in China.