税法理念问题是税法领域研究的空白之处。在当前非均衡发展的经济背景下,如何通过揭示税法的理念来衡平税收法律关系各方利益是我们研究的主要命题。通过对理念和法的理念的初步考察后明确了税法理念的内涵与功能。然后在提出了认知税法理念的途径之后,确立“无代表不得征税”为税法的元理念,并在此基础上引申出税收法定、纳税人权利本位和税收负担实质公平三个理念。 The concept of tax law is the blank of the research in the field of tax law. Under the current economic background of unbalanced development, how to balance the interests of all parties in tax-legal relationship by revealing the concept of tax law is the main proposition of our study. After the initial investigation of the concept of philosophy and law, the connotation and function of the concept of tax law were clarified. Then, after putting forward the idea of ​​cognitive tax law, we establish the concept of “no representative shall not tax” as the meta-concept of tax law, and on this basis, we derive the three concepts of tax statute, tax-rights standard and substantive tax burden .