税收正义刍论(国外英语资料).doc

税收正义刍论(国外英语资料) Discussion on tax justice Discussion on tax justice 2008-12-20 15:15:35 [Abstract] tax justice is the prerequisite criterion of current tax system reform. The basis of justice and rationality of a tax system is the true embodiment of equal taxation, fair tax burden and effective tax revenue. The construction of a socialist harmonious society needs the support of a fair and reasonable tax system, and needs the construction of a tax system that truly achieves procedural justice, result justice and system justice. Therefore, the construction of modern tax system calls for the realization of tax justice. Tax justice; equal taxation; fair tax burden; efficiency tax In the construction of a harmonious society, tax as a national adjustment system of economy and society, in essence, is a kind of specific distribution relation between the distribution of the surplus products and the distribution of the free and compulsory. Therefore, this distribution relationship is justice, or that can meet the requirement of social justice, related to a country can get sufficient revenue, tax revenue path for compliance with the rights and obligations assigned most taxpayers, can achieve social and economic development, the national interests of the thought of coordinating the event beneficial to the peoples livelihood tax revenue therefore, in the rising tax reform calls, tax justice also have a strong desire. First, the connotation of tax justice American jurist Bodenheimer said: justice has a protean face, can be freely out of the same. When we carefully identify it and try to unravel the secret behind it, we tend to get confused. This tax justice as a protean face, many scholars to uncover his veil, to grasp the essence of its connotation, it shows different forms. Because of the different observation angle and scope, the connotation and requirement of tax justice also have certain uncertainty. For example: some scholars from the perspective of tax fairness tax justice