摘要
税法评价的意义和价值,在于通过持续的税法评价可以促使一个社会的税法不断优化和完善,逐步确立优良的税法,在于促使征纳税人不断遵守税法,从而实现税法的终极目的:增进全社会和每个纳税人的利益总量。尽管税法评价标准充满一定的主观性,但优良税法评价标准的优良性和正确性是不依任何群体和行为主体的意志而转移的,完全取决于社会对征纳税行为事实如何的客观规律以及社会创建税法的终极目的认识之真假。税法评价既是优良税法确立的前提,也是税法改革的动力源泉,同时也是税法实践不可缺少的载体和舆论力量。客观正确的税法评价,可以促进税法治理整体水平的提高,主观错误的税法评价则会误导税法完善的方向,降低税法实践的水平。
Constant appraisal will dive tax law to develop toward perfection,and also will encourage both the payer and the collector to abide by the law so that its ultimate aim,to increase the total benefits of the society and each taxpayer,will be materialized.Although subjectivity is hard to avoid in any standards of appraisal,sound criteria will prove correct and fair and are not influenced by the willpower of any interest group as they are determined by the ultimate goal of the law.Appraisal is the premise for the establishment of good tax law,the source of drive for tax law reform,a necessary stage in tax law practice,and a public opinion force for further development.Objective and correct appraisal will promote the effectiveness of the law,while subjective and unrealistic appraisal may mislead the law and reduce the efficiency of the law practice.
出处
《玉溪师范学院学报》
2008年第7期27-39,共13页
Journal of Yuxi Normal University
关键词
价值判断
税法评价
税法改革
value judgment
appraisal of Tax Law
tax law reform
