当前税收执法行使自由裁量权存在的主要问题是滥用裁量权，不能合理、公正和公平地运用自由裁量权。

While exercising discretionary power in the enforcement of tax law, the main problems are abuse of the power, unreasonable and unfair exercise of the power.

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结语部分提出了瞻望和期待，认为建立一个完备的行政程序法典是控制行政自由裁量权滥用的必然趋势。

In conclusion it puts forward that an Administrative Procedure Code should be made to meet the demand of contorting the abuse of Administrative Discretion.

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但由于公共秩序保留赋予了法官广泛的自由裁量权，法官常常会滥用这一制度。

But because of being given extensive discretionary power by public order, judges often abuse this system.

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