Tax constitutionalism theory content includes tax principle of legality, the principle of tax equity, taxpayer right , division of tax poweretc.
税收立宪论内容主要包括税收法定原则、税收公平原则、纳税人权利、税权划分等。
参考来源 - 论税权的监督·2,447,543篇论文数据，部分数据来源于NoteExpress
对此，将从税收立宪的三个重要维度，即税收法定主义、税收公平主义和纳税人权利保护三个方面进行国家税权制约价值的分析。
For this point, this part will study the value of national tax power and right restriction on the tax legalism, tax fair and protection of taxpayers 'rights.
这种立宪分析与正统的公共财政和税收理论完全不同。
This kind of constitutionalism is analyzed to be completely different from orthodox public finance and tax revenue theory.
应用推荐