摘要
无论是征税权的扩张还是用税权的滥用,都表明我国税权控制与改革的必要性与紧迫性。为此,必须转型税法研究的传统范式,以宪政的视野和高度,实现税之内涵在宪法层面上的重新界定与回归,处理好税权和财产权的法律关系,从而通过税及税权的规范化有效地保障纳税人的合法权益。
Whether the power of levy is expanded or the power of use is abused, they all indicate it is necessary and imminent to control and reform the power of taxation in our country. So we must transform the pattern of the tax law＇s traditional research, realize the redefining and return of the meaning about taxation in the context and highness of constitutionalism, handle the legal relation about the power of taxation and the right of property bitterly, So safeguard taxpayer＇s legal rights and interests effectively through standardizing the taxation and the power of taxation.
出处
《湘潭大学学报（哲学社会科学版）》
北大核心
2006年第2期80-84,共5页
Journal of Xiangtan University:Philosophy And Social Sciences
关键词
税
纳税人权利
宪政
taxation
taxpayer＇s right
constitutionalism
