Expansion of Tax Legal Principle from the Perspective of Regulation Theory

Yu Wang

《Frontiers in Humanities and Social Sciences》 2卷2期 (2022/02) Pp. 14-19

https://doi.org/10.29561/FHSS.202202_2(2).0003

摘要

At present, the reform of the fiscal and tax systems has achieved remarkable results, and the tax legislation work has been steadily promoted, but there are still some problems to be solved in this process. Such as the lack of the tax legal principle in the Constitution, the meaning of the ＂law＂ in the tax statutory principle, the imperfect tax legislation, and the lack of tax law enforcement, which seriously hinder the process of reform. In this regard, we should actively promote the process of implementing the principle of tax law, standardize the authorization legislation, and strengthen the ability of tax revenue in accordance with the law. To comprehensively build a law‐based country and a legal government, the modern tax system helps.

關鍵字

Regulatory Theory ； Principles of Tax Law ； Authorized Legislation ； Tax Enforcement

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