After researching on the tax principles, the dissertation concludes that incipient western theory of optimal taxation focused on justice and efficiency.
通过对税收原则的研究，得出西方关于税制优化问题的研究都是围绕着公平与效率展开的。
Article 3 Any auction or sale of tax-expiated properties shall be carried out according to law and the principles of openness, impartiality, fairness and efficiency shall be observed.
第三条拍卖或者变卖抵税财物应依法进行，并遵循公开、公正、公平、效率的原则。
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