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.

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税法公平价值的核心应是税法的本质公平，而目前我国对于纳税人权利保护的缺失是造成税法本质公平未能充分实现的重要原因。

The core of equality value of tax law should be the nature of equality. But, at present, equality nature of tax law can not be fully realized due to the lack of taxpayer 's right protection.

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