Tax law value is top guide line and final target of establishment, enforcement and improvement of tax law.
税法价值是税法制定、执行和完善的最高准则和最终目标,作为经济法部门法的税法,其所秉承的价值与经济法是不可一概而论的。
参考来源 - 公平与效率的博弈·2,447,543篇论文数据，部分数据来源于NoteExpress
这一制度的引进，在我国税法上进一步明确了税收的公法之债的属性，具有重大的理论价值。
The introduction of this rule further clarifies the debt in public law meaning attribute of tax and plays an important role in theory.
法律与制度应反映和实现一定社会阶段的公平价值观念，尤其是被誉为分割财富利器的个人所得税法更是如此。
The law and system should reflect and realize the fair values of certain social stage, Especially the individual income tax law which is praised as a sharp weapon to cut apart the wealth.
缘于税法原则在税法中的重要地位，对其所为之研究则具有极强的理论意义和现实价值。
Because of tax law principle status among tax law, research have strong theory meaning and realistic value extremely for it to its.
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