The Probe and Analysis of Ideas of Tax Law
The ideology behind tax laws remain a field that has received little academic attention in China.Currently,against a background of inequitable economic development and income levels,how best to balance the interests of the relevant parties to a tax law relationship through clarifying the ideology of tax collection has become the primary focus of our inquiry.Preliminary studies into social ideology and jurisprudence have established for us the content and function of tax laws.After recommending ways to cognize the philosophical ideas behind tax laws,this paper establishes the meta-principle of representation no taxation. On the basis of this meta-idea we further draw three fundamental notions of tax law,namely the legality of tax collection,the importance of taxpayer rights,and the substantive equity of tax burden.