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透视税法遵从意识培养的法理内涵
引用本文:黄桦.透视税法遵从意识培养的法理内涵[J].中央财政金融学院学报,2004(3):16-19.
作者姓名:黄桦
作者单位:中央财经大学 北京100081
摘    要:随着税收制度的不断完善和税收征收管理的不断改进,凸现于税收理论与实践中的一个具有重要意义的问题就是对全体公民税法遵从意识的培养.没有普遍的税法遵从意识为环境,再完善的税制,再先进的税收征管手段都无法保证国家税收的依法征收.本文试图从一般法理和税法法理的不同层次、从法律义务与道德义务的区别与联系的角度着手进行分析,探索税法作为一种特定的法律形式对纳税人义务规则要求重于权利保障的合理性,从而为公民自觉遵从税法提供法理上的依据.

关 键 词:税法  遵从意识法律义务
文章编号:1000-1549(2004)03-0016-04
修稿时间:2004年1月20日

Abstract A Perspective of Law Connotation in the Education of People Complying with Tax Law
HUANG,Hua.Abstract A Perspective of Law Connotation in the Education of People Complying with Tax Law[J].Journal of Central University of Finance & Economics,2004(3):16-19.
Authors:HUANG  Hua
Abstract:Along with the perfection of tax system and the improvement of tax levy management, to educate people to comply with tax law becomes a very important problem in the tax theory and practice . If there is no environment of general awareness of complying with tax law, there is no security of national tax revenue even though there is perfect tax system and advanced tax assess and management . This article tries to discuss the relationship and difference between the principle of the general and the tax law; to analysis the relationship and difference between the law and the moral liability; to explore that the tax law as a specific form of law is reasonable in the liability demands on taxpayers which outbalance their protection of right. The purpose of this article is to give a view of law connotation in the education of people complying with tax law
Keywords:Principle of law  Comply consciousness  Law liability  
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