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税法司法化的现代性退路(国外英文资料)
税法司法化的现代性进路(国外英文资料)
Only when we realize the judicature of tax law, can the modern transformation of tax law be completed finally?
Two, the modern approach of the tax law judicature
The modernity Chinese method is very serious, is that we accept the theory of knowledge has never thought the traditional time and opportunity to the traditional theory of knowledge reflect? Because of modernity and the flaw of the adverse consequences, only need to constantly promote and perfect the modernity, especially need to solve modern the hardship and crisis of [3] through the modern reflection? Emphasizing the modernity concept is a reference to a universal conversion of each individual nation?? the reality of the traditional social system and ideology in the sitting position (social and knowledgeable) force, described the scientific modernization technology economy law??? Culture? Process way of life and other basic social category from the traditional to the modern transformation, is bound to the process of judicial modernization is the modernization of legal system? Expression law system by The legal development movement of the traditional transition to modern times will inevitably require the emergence of a judicial modernization process. Therefore, at present, the concrete feasible way is to alleviate the reality of the tax law judicature:
1. setting up a tax court
A completely independent and highly respected judicial power is the existence of various British system and give full play to the role of the essential, in order to consolidate and build these systems, the court in history has done great contribution, [4] explains the important role of tax in the tax law court judicial process in the localization? The situation and theoretical background, should build or improve our tax judicial organization?
At present, Chinas tax court accepting the case has two kinds, one is the tax administrative cases by the administrative court accepted? Crow is a kind of tax related crimi
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