On The Fair Principle Of Tax Law

The fairness principle in tax law is different from the fairness principle in tax collection.Foremost is the fairness issue between the tax collector-the government and its representative, tax collection agency and the tax payee. Secondly, is the distributive fairness of tax burden among various tax payees. This thesis reflects mainly on the traditional fairness principle of tax law. Based on the above said principle and foundation,we explore further the modern meaning and pertinent foundation of fairness principle in tax law, legal meaning and tax execution mechanism.The prologue introduces the basic theory and the research background of this thesis,including the purpose of this research, domestic and international researches in this general field, thus establishes first, the method and ways of thinking from concepts to principles based on theory and then creative points in theory and research methods, and further points out the deficiency in resolving the practical problems.The first Part points out the traditional meaning of the fairness principle in tax law.Based on the fairness principle of the tax collection economics, a conclusion of fairness is then drawn from legal interpretation of said fairness principle, deficient of fundamental theory in tax law itself. It is therefore even more crucial to search basic tax theory to reconstruct the fairness principle in tax law.The 2nd Part borrows from the western countries pertinent tax theory, combined with the spirit of contract and its ‘fairness value’ from the social contract theory. Moreover, the guiding principles in our tax law research, the nation’s willingness theory and the nation’s distributive theory, from which builds the foundation of the fairness principle of our nation’s modern tax law.The 3rd Part, first of all, focusing from 4 prospective, i.e. tax collection by the law,efficiency principle, academic improvement and the nurturing of law-abiding in tax collection, introduces the reconstructed fairness principle in tax law from legal prospective.Secondly, introduces the fairness principal in resolving our national residents’ tax burden.The 4th Part researches the four mechanisms in securing the fulfillment of the fairness principle in tax law, i.e. limit the nation’s tax right, devise democratic fiscal scheme, maximize welfare system, improve tax audit and self-control mechanism.In conclusion, this thesis combines the researches of fairness principle in tax law and theory with discussed various topics.