目前，在税收执法过程中，经常发生滥用自由裁量权的情况。
At present, the abuse of free jurisdiction during tax administration of law often happens.
而统一司法解释限制法官自由裁量权的方式会导致自由裁量权的隐性化运作，为法官滥用自由裁量权提供了空间。
And uniform judicial interpretation of a judge discretion in a way that led to the discretion of the hidden operation, abuse of discretion for the judge to provide the space.
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.
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.
违反规定处理公务“包括行政自由裁量权的滥用与羁束权的滥用；”
Abusing administrative power includes abusing the discretionary power and the non-discretionary power.
第五部分阐述了在对行政自由裁量权进行司法控制的同时，如何防止司法自由裁量权的滥用。
The last part talks about how to prevent the abuse of judicial free adjudication right administrative free adjudication right.
文章认为，这将必然导致自由裁量权的滥用。
This, in my opinion, will necessarily lead to abuse of discretion.
如适用原则容易造成对具体法律规范的规避、使得自由裁量权可能发生滥用、也有可能造成对权利的过度限制。
For example, applying this principle may lead to the avoidance of specific of legal norms easily, make possible abuse of discretion, also may cause excessive restriction on the right.
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.
现实生活中，行政活动中自由裁量权滥用现象的普遍存在，而司法对滥用行政自由裁量权的规制乏力。
In actual life, the phenomenon of abusing administrative discretionary power is existing generally in the administrative activity, and the control of judicial review is insufficient.
由于比例原则可以有效防止自由裁量权的滥用，因此，在行政处罚领域可以引入该原则。
Since the proportion principle is effective to prevent the abuse of free judgment right, it can be brought in administration punishment.
随着税务行政权的扩大，如何控制税务行政自由裁量权的滥用，成为了实践性很强的课题。
With the expansion of tax administration, how to control the abuse of TAD has become a practical issue.
自由裁量权的存在一方面提高了行政效率，另一方面为某些行政机关和行政人员滥用职权提供了可乘之机。
Administrative discretionary power puts up work efficiency. But on the other hand it gives chances to abuse power.
行政自由裁量权的存在既有其必要性，也有被滥用的可能性，所以有必要对其进行控制。
The existence of administrative discretion has its necessity, but also has the possibility of abuse, it is necessary to control it.
但是，从行政自由裁量权自身的“自由”属性以及其他因素来看，存在着自由裁量权滥用的可能。
But seemed from the power itself, the attribute - "freedom" make the abuse of the power of discretion in administration possible.
西方国家建立了严格的判例制度，以最大限度限制法官自由裁量权的滥用。
In western countries, there is the case law to minimize the abuse of discretion to the highest extent.
但是法官的个体特性及自由裁量权本身的权力特性决定了权力有被滥用的风险，因此，对法官自由裁量权的控制又必不可少。
However, discretion may be abused due to its characteristic as power. Hence, it's essential to keep the judicial discretion under control.
而行政自由裁量权的灵活性，决定了其易于被滥用。
However, the agility of the administrative discretion easily causes the abuse of the administrative discretion.
而行政自由裁量权的灵活性，决定了其易于被滥用。
However, the agility of the administrative discretion easily causes the abuse of the administrative discretion.
应用推荐