| 税收正义刍论 |
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| 引用本文： | 宁晓青.税收正义刍论[J].税务与经济,2006(3):71-75. |
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| 作者姓名： | 宁晓青 |
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| 作者单位： | 湖南大学,期刊社,湖南,长沙,410082 |
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| 摘 要： | 税收正义是当前税制改革的前提规范。一个税收体制公正合理性的基础是平等课税、公平税负、效能化税收的真正体现。构建社会主义“和谐社会”需要一个公正合理的税收制度的支撑,需要一个真正实现了程序正义、结果正义和制度正义的税收体制的建构。因而,现代税收制度的建构呼吁税收正义的实现。
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| 关 键 词： | 税收正义 平等课税 公平税负 效能化税收 |
| 文章编号： | 1004-9339（2006）03-0071-05 |
| 收稿时间： | 2005-12-01 |
| 修稿时间： | 2005年12月1日 |
Discussion on Tax Justice |
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| Ning Xiao-qing.Discussion on Tax Justice[J].Taxation and Economy,2006(3):71-75. |
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| Authors: | Ning Xiao-qing |
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| Institution: | Publisher of Magazine , Hunan University, Changsha 410082, China |
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| Abstract: | Tax Justice is the precondition rule of current tax reform.Whether a tax system is reasonable and equal is determined by taxation equality,tax equity and high level tax efficiency.Constructing a harmonized society,support of a fair and square tax system is needed.This is a system which realizes the construction of process justice,result justice and institution justice.Therefore,the construction of modern taxation institution calls on the realization of Tax Justice. |
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| Keywords: | tax justice taxation equality tax equity tax efficiency |
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