正义是政治文明与法律制度的最高理想和共遵价值理念,是判断一种法律制度是否具有正当根据的价值标准,“正义的许多原则——各得其所,黄金规则,绝对命令,公平原则,宽容要求,以及其他等等,被认为超越了一切历史经验”。作为以税收负担分配为规制对象的税法必须遵从正义理念 Justice is the highest ideal of political civilization and legal system and the principle of total compliance with values. It is a standard of value for judging whether a legal system is legitimately justified. “Many principles of justice - each has its own place, the golden rule, the absolute order, the principle of fairness and tolerance Demands, and so forth, are considered beyond all historical experience. ” As the tax burden distribution as the object of tax law must comply with the concept of justice