Tax constitutionalism is the combination of economic system and political system in the condition of market economy, the constitutional arrangement in the tax field, and the criterion of balancing taxpayers’tax right and national tax power.
The whole paper contains four parts. The first part is about the tax cost theories, mainly summarizing the representative tax collection and administration cost theories in tax field, introducing the meaning, the measure index, the influential factor of tax collection and administration cost, and offering some theoretic foundation for empirical analysis.
The legislative process in the tax field and the administrative process for the issuance of regulatory and interpretative material by the Treasury Department are closely coordinated.
In the tax field, for example, both the IRS and DOJ share jurisdiction.
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Hartman, a Vanderbilt professor of law emeritus and pioneer in the state tax field, who passed away in 1992.
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Consider using a legislative framework in particular in the tax field and administrative changes as catalysts for change.
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Abstract There are at least two contents in western eguitability taxes theory. One is that tax is the important tool for the equitabl'e income distribution, the other is equity principle. The eguitability of taxes is not only studied thoroughly in western finance and the field of taxation theory and principles but also operated in the practice of taxation in their countries, such as individual income, social security tax, death duty. gift tax, etc. In China, ...
:There are some new difficulties in building an honest and clean government in tax field. Therefore, it is important to probe into the new features of the tax supervision according to the change of the situation, that is to purify the ranks of tax cadres and set up a good social image of tax mechanism by taking the building of a clean and diligent government as the central task, strengthening supervision as the focal point, evaluating target as premise, being proficient in prof...
This paper begins with the importance of the tax to us,then,turns to introduce two ways to access the tax information on the Internet.Finally it points out the advantage and disadvantage of the Internet information resource in tax field.