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什么样的机制和力量能够确保税负公平?本文研究认为:纳税人直接参与税收治理和自由迁徙权是确保税负公平的两支重要力量。在纳税人不能直接参与税收治理的情况下,自由迁徙权是确保税负相对公平的基础性制约力量。
What kind of mechanisms and forces can ensure that the tax burden is fair? This study suggests that taxpayers’ direct participation in tax administration and free migration are two important forces that ensure fair tax burden. In cases where taxpayers can not directly participate in tax administration, the right to freedom of movement is a fundamental restraining force to ensure that taxes are relatively fair.