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税收民主是指国家在税收的立法、执法和司法以及在税收的使用过程中要充分尊重和保护人民应享有的各项民主权利,要体现人民的意志和主权。文章探求了税收民主原则的基本内涵即税收立法民主、税收执法民主、税收司法民主、税收监督民主四个方面。在我国确立税收民主原则,将其作为税法的一项基本原则,有着十分重要的意义。税收民主是税收法治的前提和基础,我国建设税收法治国家,首先应当明确我国税收民主的不足之处,进而探索税收民主原则在我国的实现途径。
Tax democracy refers to the state in the tax legislation, law enforcement and justice as well as in the process of taxation should fully respect and protect the democratic rights that people should enjoy, to reflect the will and sovereignty of the people. The article explores the basic connotation of the principle of tax democracy, namely tax legislative democracy, tax law enforcement democracy, tax judicial democracy, tax supervision and democracy. It is of great significance to establish the principle of taxation and democracy in our country as a basic principle of tax law. Tax Democracy is the Prerequisite and Foundation of Tax Law. When building tax law-governed countries, we must first clarify the shortcomings of tax democracy in our country, and then explore ways to realize tax democratization in our country.