| 避税法律性质要论 |
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| 引用本文： | 欧阳爱辉. 避税法律性质要论[J]. 广西财经学院学报, 2006, 19(5): 22-24 |
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| 作者姓名： | 欧阳爱辉 |
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| 作者单位： | 湖南工学院,工商管理系,湖南,衡阳,421008 |
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| 摘 要： | 避税,多指纳税人利用税法规定的缺漏或不足,通过某种公开的或形式上不违法的方式来减轻或规避其本应承担的纳税义务的行为.对于避税的法律性质问题学界一直存在着诸多不同意见.由于避税在整体上具有合法性,而在局部上具有违法性,所以可视其为局部违法行为.
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| 关 键 词： | 避税 法律性质 局部违法 |
| 文章编号： | 1673-5609（2006）05-0022-03 |
| 收稿时间： | 2006-03-28 |
| 修稿时间： | 2006-03-28 |
On Legal Nature of Tax Avoidance |
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| OUYANG Ai-hui. On Legal Nature of Tax Avoidance[J]. JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS, 2006, 19(5): 22-24 |
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| Authors: | OUYANG Ai-hui |
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| Affiliation: | Business Management Department, Hunan Institute of Technology, Hengyang 421008, China |
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| Abstract: | tax avoidance often refers to a behavior of taxpayers, taking advantage of leaks and shortcomings of tax law, using public or legal forms to lessen or avoid their taxations. There is no unified opinion on the legal nature of tax avoidance in the academic circle. Because tax avoidance is a legal behavior in general, and it is an illegal behavior in part, we can regard it as a partial violation of law. |
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| Keywords: | tax avoidance tegat nature partial violation of law |
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