Research On The Private Law Adjustment Mechanism Of Non-compliance Of Tax Debt

Non-compliance is one of the fundamental issues in the field of law of obligation. As a debt of money in public law, there is also non-compliance existing in tax. And people pose a more intense and universal desire and impulse towards non-compliance on the tax debt than debt of private law, based on the nature of public welfare and no direct consideration of tax debt. These acts of non-compliance not only undermine the national tax collection order, and directly or indirectly harm the interests of taxpayers, of which the behavior has always been the focus of various tax laws in every country. This article focused on non-compliance with the aim to enhance the relevance and effectiveness of tax law, to eliminate all obstacles of compliance, to prompt a return to normal performance by taxpayer and to fully implement the obligation of tax-paying. Learning from the non-compliance of the civil law, this article will divide non-compliance of tax debt into three types:refusal compliance of tax debt, delayed compliance of tax debt, defective compliance of tax debt.In terms of the nature of public welfare and unilateral of tax debt, our nation has long relied on public laws, such as administrative law, criminal law etc., to implement. No doubt a single mode of public law under certain conditions has played a certain role, but the features of mandatory, unilateral and dominant reflected by it, in practice, have shown a lot of drawbacks, which not only fail to effectively curb tax debt of non-compliance, but further contribute to the spreading of non-compliance due to the expansion and abuse of taxing rights. Moreover, in high power regulation mode, the right to private property of citizens is in infringement which results in intense contradiction between tax levy and payment and this is becoming a trigger of social instability. In order to make up for the deficiencies of public regulatory system, the paper, based on the theory of the relationship between public and private law, the connectivity between tax law and civil law, the relation between tax and debt, draws on the experience of extraterritorial tax law and tries to introduce some systems of private law especially the debt law into tax law, and shape the legal adjusting pattern of public law and private law mechanism formed in mutual learning, mutual complement and mutual coordination. Thus, on the one hand it can limit private rights abuse and strengthen the protection of national tax claims; on the other hand it can introduce the spirit of equality and cooperation in the private law into tax law, weaken the rigidity of tax law, balance the relationship between the government and the taxpayer, and protect the taxpayer’s legitimate interests.This paper consists of three parts:the introduction, the body and the conclusion.The introduction sets forth the purpose, meaning, research method of this issue---"the private law adjustment mechanism of non-compliance of tax debt"---and reasons of why the author chooses "the non-compliance" as the object of research. Next this paper gives an introduction of overseas and domestic research actuality, the framework of the paper, the innovation of this paper and areas that still need more research.The first chapter gives a general introduction of non-compliance of tax debt. First, this chapter presents the definition and analysis of the non-compliance of tax debt and reasons of why this phenomenon exists. Based on the theory of non-compliance of private law debt, the chapter then divides tax debt into three types: refusal compliance of tax debt, delayed compliance of tax debt, defective compliance of tax debt and elaborates on each type in terms of definition, structure and legal effect.The second chapter introduces the theories that support the private law adjustment mechanism of non-compliance of tax debt. Based on the illustration of necessity of applying private law to tax law, this chapter explores the theoretical basis of applying private law to tax law to solve the problem of non-compliance of tax debt in aspects of similarities between public law and private law, relevance between tax law and civil law, and debt property of tax law, and gives an account of scope and limitation of this application.The third chapter explains the private law adjustment mechanism of refusal compliance of tax debt. It takes tax debt guarantee for example to put forward the discussion. First, this chapter explains the definition of tax debt guarantee and then analyses the universality and particularity of tax debt guarantee through the contrast of tax debt guarantee and private law debt guarantee. This chapter then explores the functional mechanism and legal nature of tax debt guarantee, and puts forward concrete suggestions on the establishment and perfection of domestic tax debt guarantee, absorbing experience of extraterritorial taxation legislationThe forth chapter probes into the private law adjustment mechanism of delayed compliance of tax debt. It focuses on the obligor’s compensation for the delay and owing tax recover in occasions such as obligor’s missing, death and logout. This chapter, through case studies, discusses how to solve the owing taxes problem under the circumstances of the obligor’s missing, death or logout during the court sentencing process of real estate transfer.The fifth chapter probes into the private law adjustment mechanism of defective compliance of tax debt. This chapter puts forward suggestions on the establishment and perfection of relative domestic systems such as tax debt installment system, taxation replenishment system and restitution system of obligor’s unjust enrichment, absorbing experience of the private law’s such as the installment system, replenishment system, unjust enrichment system and overseas taxation legislation. The conclusion part summarizes the previous content and puts forward deficiencies of this paper and hopes of future research of this object.