税权，也称课税权，是指由宪法，法律赋予政府行使开征,停征，免征，退税，补税等一系列税收事务权利的总称
关税权力义务证书 Duty Entitlement Passbook
征税权 The Power to Tax ; power of taxation
公共出借版税权 Public Lending Right ; PLR
中国税权研究 Research on China's Taxing Power
税权划分 division of tax power ; tax power division
税权配置 taxation right allotment
特许权税 [税收] excise tax ; [税收] franchise tax
退税减税权利证书 DEPB
退税减税权利义务证书 Duty Entitlement Pass Book ; DEPB
出借版税权 Public Lending Right
Tax power is the short for the government’s power of controlling tax.
税权是税收权限的简称。
参考来源 - 我国税权状况及其划分问题研究By government approach, taxation right configuration, items of taxation, and taxation law enforcement must reflect government responsibilities in taxation. On the other hand, by non-government approach, taxation should strengthen incubation and promotion among non-profit organizations and profit enterprises.
其中政府治理途径方面,税收本身作为政府治理的重要工具,在税权配置、税种设定和税法执行三方面,都要体现税收的政府治理责任;非政府治理途径方面,鉴于税收在经济生活中的特殊地位,应加强对非政府组织(包括营利性企业和非营利性社会团体)的培育和促进。
参考来源 - 税收与社会治理：理论与实践National tax power is the executive power of the state, i. e. the power of levy and use.
国家税权则是国家所享有的税收执行权,即征税权与用税权。
参考来源 - 税收宪政研究Taxpayer's tax right has its origin and value existing.
纳税人税权有其存在与运行的根源和价值。
参考来源 - 纳税人税权研究·2,447,543篇论文数据，部分数据来源于NoteExpress
中央政府将大部分征税权移交给了地方当局。
The central government devolved most tax-raising powers to the regional authorities.
他们安排当地人，算是上层阶级和本地精英，竞拍当地收税权，这样罗马总是能获得最高竞价。
They would have local people, sort of higher class and local elites bid for the right to collect local taxes, and so the Romans would take the highest bid.
最后，纳税人税权是一种社会权。
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