摘要
基于美国分析法学家W.N.霍菲尔德的权利分析理论,税法权利不仅是税法规范的价值核心,而且理应成为实证税法学研究的真正起点。税法权利的逻辑结构纵横交错,在横向的维度上,税法权利包括课税权和纳税人权利;在纵向的坐标上,税法权利既有原权利,也有救济权。课税权包含数项具体权能。纳税人权利广义上包括自然权利和税收法律关系中的权利,狭义上仅指后者。"有权利就有救济",救济权的前提是原权利遭受不法侵害,救济权是原权利得以实现的保障,救济权的逻辑结构体现为"要求——义务"的法律关系。
On the basis of analysis--of--rights theory of Hohfeld, American jurist of analysis, rights on taxation law not only are the coats of value of taxation norm, but also should become true starting point of Empirical Study of taxation law. Logical structure of taxation law is crisscross. Rights on taxation law include taxing power and rights of taxpayers horizontally and comprise original rights and rights of relief vertically. Taxing power includes quite a few concrete rights. Broadly speaking, rights of taxpayers comprise natural rights and rights of legal relationship of taxation. Narrowly speaking, rights of taxpayers mean the latter one. Rights of relief ensure the realization of original rights and the premise of rights of relief is which original rights gain illegal infringement, the logical structure of rights of relief embodies legal relationship of claim--duty.
出处
《甘肃政法学院学报》
CSSCI
2007年第5期56-59,共4页
Journal of Gansu Political Science and Law Institute
关键词
税法权利
逻辑结构
权利分析理论
课税权
纳税人权利
Rights on Taxation Law
Logical Structure
Analysis-- of-- Rights Theory
Taxing Power
Rights of Taxpayers
